THE CITY SCHOOL DISTRICT 

STATUTORY PROVISIONS FOR ORGANIZA- 
TION AND FISCAL AFFAIRS 




BY 

HARRY ERWIN BARD 



Submitted in partial fulfilment of the requirements 
for the Degree of Doctor of Philosophy, in the 
Faculty of Philosophy, Columbia University 



PUBLISHED BY 

SfearhrrB (EolUge, (Mmnbta Untttrraifg 

NEW YORK 

1909 



V3-- 









Copyright, 1909, by Harry Erwin Bard 



pv TRANSFER. 

AUG. 10 1910 



TABLE OF CONTENTS 



PAGB 

INTRODUCTION 7 

PART I 

A STUDY OF THE CITY AND THE CITY SCHOOL DISTRICT; 

THEIR RELATIONS TO EACH OTHER; THE RELATION OF 
BOTH TO THE STATE; THE NATURE OF THE CONTROL 
WHICH THE STATE EXERCISES OVER THEM 

CHAPTER I 

THE CITY 

The city-state 9 

The city as an administrative district 9 

The city in England — charter regarded as in the nature of a contract. 10 

Movement towards local autonomy 10 

Administrative control 11 

The city in the United States — charter regarded as in the nature of 

a contract 11 

Conception of charter as a contract abandoned 11 

Uniform charters and administrative control in England 12 

The city in the United States sacrificed to the solution of national 

questions and to party interests 12 

Movements towards protecting the city from certain abuses 12 

Constitutional provisions limiting the powers of the legislatures 13 

Frequency and duration of legislative sessions 13 

Legislative procedure 14 

Legislative competence 14 

Special legislation 15 

Powers of legislatures to classify cities recognized by the courts 16 

Attempts to evade constitutional provisions 16 

Constitutional provisions for classification of cities 16 

Cities classified 17 

Aim of constitutional provisions 20 

Legislative control over cities 21 

The city an organization of enumerated powers 31 

Functions of the city 22 

CHAPTER II 
THE CITY SCHOOL DISTRICT 

Various agencies provided by the state for administration 26 

The city school district defined 27 

3 



4 Table of Contents 

PAGE 

The relation of the city school district to the city 28 

The city school district a municipal corporation 29 

The relation of the city school district to the state 29 

The city school district affected by constitutional provisions 29 

The results accomplished through constitutional provisions 30 

City school districts classified 30 

Variations from regular classifications 33 

Special charters 33 

PART II 
ORGANIZATION AND FISCAL AFFAIRS 

CHAPTER I 

ORGANIZATION 

1. General Organization 

Introductory 36 

Various agencies classified 37 

Various boards and officers 38 

Officers and employees — distinction 38 

Non-professional agents 39 

State and county officers 39 

Functionaries acting in ex-officio capacity 40 

City officers 4 1 

2. The Board of Education 

Introductory 43 

A corporate body 44 

Composed of lay members 44 

Number of members 44 

Number of members provided for under general laws 46 

Number of members in boards in the one hundred largest cities. ... 47 

Qualifications of members 49 

Elective or appointive 50 

Nominations 5 1 

Time of renewal of membership 52 

Tenure of members 53 

Partial renewal of membership 54 

Vacancies filled 54 

Compensation of members 55 

Removal of members 56 

Organization required 57 

Time of organization 57 

Offices which may be filled by members 57 

Custodian of school funds 5 8 

Officers and employees — distinction 59 

Professional officers commonly provided for 60 



Table of Contents 5 

PAGE 

Non-professional officers sometimes provided for 60 

The board of education as a legislative body 61 

Regular meetings 62 

Special meetings 63 

Standing committees 63 

CHAPTER II 

FISCAL AFFAIRS 

1. Revenues 

Introductory 65 

Various sources 66 

State apportionments 66 

Local property tax 67 

Maximum amount based upon valuation of property 68 

Minimum amount to be provided 7 J 

Amount to be provided determined by the board of education. . 72 

Amount to be provided determined by other authorities 73 

Disadvantages of this method 74 

The New Jersey plan 75 

The preparation of the annual estimates 76 

Submitting the annual estimates to the taxing authorities. ... 79 

Bond issues 80 

Conditions of 80 

Consent of electors 80 

Amount limited 81 

Time of maturity, interest, denominations 82 

Table showing limitations 83 

Provisions as to maturity 83 

Sinking fund 84 

Management of sinking fund 85 

Sale of school property 85 

Conditions is" 86 

Interest on unappropriated balances 88 

Provisions for depositories 88 

Other sources of revenue 9° 

Provisions relative to temporary loans 9 1 

2. Safe-keeping of School Funds 

Treasurer • • • • 9 2 

Duties and responsibilities 93 

Disbursement of funds 94 

Reports 95 

3. Expenditures 

The board of education initial control 95 

Powers of the board of education enumerated 96 



6 Table of Contents 

PAGE 

Purposes for which expenditures may be made limited 97 

Condition of expenditures prescribed 100 

How expenditures may be authorized 10 1 

4. Accounting 

Funds disbursed upon order of the board of education 10 1 

Accounting and auditing — distinction 102 

Nature of provisions 103 

Pre-auditing and after-auditing 104 

Provisions for pre-auditing 105 

Provisions for after-auditing 105 

Expert accountants 107 

Recent provisions in Pennsylvania 108 

Inadequacy of provisions for 109 

CHAPTER III 

SOME OBSERVATIONS AND CONCLUSIONS no 

BIBLIOGRAPHY 114 



THE CITY SCHOOL DISTRICT 

INTRODUCTION 

The aim of this study is primarily descriptive. Its purpose 
is to describe the city school district as it is found, with respect 
to certain important features. Probably the study will be best 
understood when regarded as composed of two parts : the first part 
attempting ( I ) to point out the relation of the city school district 
to the city, (2) to determine its relation to the state, (3) to show 
the nature of the control the state exercises over it; the second 
part aiming to show the provisions the state has made for the 
city school district with reference to its organization and fiscal 
affairs. It will be seen that the task which has been set is not 
an easy one. The subject is not one which lends itself readily 
to logical treatment. The first part can be treated adequately 
only when considered from the point of view of administrative 
law. But the aim of this study is practical, from the point 
of view of educational administration. A general understanding 
of the first part is, however, necessary to a full appreciation of 
the second part. The excuse for giving it here is that no student 
of administrative law has as yet presented it elsewhere. It is 
thought then pardonable that the practical aim be allowed to 
prevail even at the sacrifice of a possible full rounded develop- 
ment of a logical theme. 

It follows, further, that the first part of this study is valuable 
here chiefly in so far as it contributes to a fuller understanding 
of the second part. 

For various apparently satisfactory reasons it has seemed advis- 
able to approach the study of the city school district through 
a brief study of the city. The city school district is intimately 
related to the city in many ways. Territorially it is frequently 
co-extensive with the city, and where it is not it contains a city 
within its corporate limits. It is sometimes provided for within 
the city corporation, and where it is not it is the same aggrega- 
tion of people reincorporated exclusively for educational pur- 
poses. But whether the city school district is provided for within 

7 



8 The City School District 

the city corporation or is itself an independent corporation, it 
is as a municipal body subject in general to the same control 
a9 other municipal corporations. Quite commonly constitutional 
provisions and legislative enactments affect the city school dis- 
trict much as they affect the city. Whatever may be said regard- 
ing special legislation with reference to the city is in general 
applicable to the city school district as well. Further, the rela- 
tion of the city school district to the state can best be. appreciated 
through a study of the functions of the city with reference to the 
state. 

The study of the city must necessarily be brief, and largely 
incomplete. It is the aim primarily to discuss only such features 
of the city as have a bearing upon the city school district. These 
may be briefly stated as (i) the relation of the city to the 
state, (2) the nature of the control the state exercises over the 
city, and (3) the city's functions. By a brief historical state- 
ment it is the purpose to show the position the city has occupied 
at different times and in different countries with respect to the 
state, and particularly the position the city has occupied and now 
occupies in this country in this respect. In the discussion of 
the movement towards limiting the powers of the state legisla- 
tures through constitutional provisions, it is aimed to show not 
only the character of these provisions, but also some of the 
results which have been effected through such provisions, par- 
ticularly with regard to the matter of general legislation as 
opposed to special legislation. By a brief discussion of the 
functions of the city it is aimed to show the various functions 
which the city has discharged at different times as a city and as 
an agent of the state, and to indicate in a general way the func- 
tions which the city in this country is now permitted to discharge, 
in the one or in the other capacity. 

It is not expected that the reader who is not familiar with 
administrative law will fully appreciate the various details 
involved in this study of the city, but it is hoped that he will 
receive an adequate impression of the general movement affecting 
the relation of the city to the state and particularly of the nature 
of the control exercised by the state over the city, and that he 
will make use of this impression in following the further dis- 
cussion of the city school district. 



PART I 

A STUDY OF THE CITY AND THE CITY SCHOOL 
DISTRICT; THEIR RELATIONS TO EACH OTHER; 
THE RELATION OF BOTH TO THE STATE ; THE NA- 
TURE OF THE CONTROL WHICH THE STATE EXER- 
CISES OVER THEM 



CHAPTER I 
THE CITY* 

The City-State. Historically, the city has occupied three more 
or less different and distinct positions in political society. In 
early Greek and Roman periods a type of city known as the 
City-State was common. Later cities of this type were to be 
found in Italy and in other parts of modern continental Europe. 
Hamburg, Bremen, and Lubeck in Germany are the only exist- 
ing cities which approximate to this old type. The old City- 
State exercised not only such functions as are now usually ascribed 
to cities, but also many of those generally recognized as functions 
of the state. In general, the City-State exercised all the powers 
of a sovereign state, including those having to do with foreign 
and military affairs. In England or in the United States, no 
city has ever occupied the position of a City-State, and in general 
it may be said that the City-State has now in any country little 
interest save to the historian. 

The City as an administrative district. At different times, 
in all the countries of continental Europe, the city has occupied 



* For the material of this chapter the author has depended very largely 
upon the lectures in Municipal Science and Administration (Public Law 
244) given by Professor Frank J. Goodnow in Columbia University in 
1909. These lectures have not been published and no references can be 
given. Much of the same material may be found in Professor Goodnow's 
published volumes, and to these references are made. Other volumes 
bearing upon the subject are given in the bibliography. Any one inter- 
ested in this phase of the subject should read the following in particular. 

Goodnow, Municipal Home Rule and Municipal Problems. 

Goodnow, City Government in the United States. 

Goodnow, Principles of the Administrative Law of the United States . 

Goodnow, Comparative Administrative Law. 

9 



io The City School District 

the position of an administrative district, differing in no way 
from other administrative districts of the larger state. The 
Roman city in the time of Constantine was reduced from its 
position of independence and became merely an administrative 
district to be used by the superior government to further the 
interests of the state as a whole rather than those of the city 
in particular. After the fall of the Roman Empire the city 
began again to develop a large degree of independence in all 
parts of Europe, and in Italy not a few cities reached the proud 
eminence of city-states. But again in the later part of the 
fourteenth century there began in France a movement towards 
subjecting cities to the control of the central government, a 
movement that reached its climax in the Napoleonic scheme of 
administration which was incorporated in the great administrative 
act of 1890. There was a similar movement in other parts of 
continental Europe. 

The City in England — Charter regarded as in the nature of 
a contract. In England, however, conditions were somewhat 
different. From a very early time the city in England has been 
subject to the control of the central government, as represented 
either by the Crown or by Parliament. The central government 
conferred upon the city, at first upon application and later 
nolens volens, a charter which was regarded as in the nature of 
a contract. The city was not recognized as having any rights 
not secured to it by virtue of the charter granted to it by the 
central government. The establishment of municipal govern- 
ments in this country began under the influence of the system 
in England. The charters granted to the cities by the sovereign 
state were regarded, as in England, as in the nature of contracts. 

By the beginning of the nineteenth century, in all important 
countries, the city was regarded only as an administrative dis- 
trict of the larger state, controlled by the central government in 
the interest of the state as a whole. In some instances, while 
retaining its identity, the city acted in all governmental matters 
not in its own right but as agent of the sovereign state; in other 
instances, its position differed not at all from that of other 
administrative districts of the state. 

Movement towards local autonomy. With the Prussian Act 
of 1808 began a movement towards the recognition of the city 



The City n 

as having certain rights and duties as a city, in the exercise 
or performance of which the sovereign state need not interfere. 
This Act was followed by the Municipal Corporations Act of 
1835 in England ; by a series of acts beginning in 1830 and 
ending in 1884, in France ; and by several similar acts in Italy, 
the most important of which was that of 1889. These acts do 
not, however, restore the city to the position of independence 
which it previously occupied ; nor do they permit it to perform 
all the functions which it was accustomed to perform while 
occupying such position. Where these acts permit the city to 
participate in the earlier governmental functions, it participates 
as an agent of the state. The functions which it is permitted 
to exercise in its own right lie in an entirely new field created 
through the development of new conditions, industrial, economic, 
and social. 

Administrative control. In Europe, in connection with the 
city's participation in governmental functions as an agent of the 
state, there were developed, by the state, systems of administra- 
tive control, which it has since very successfully exercised. 

The City in the United States — Charter regarded in the nature 
of a contract. The municipal institutions of the United States 
were naturally borrowed from those in England as they existed 
prior to the adoption of the Municipal Corporations Act of 1835. 
The early colonial charters were, like the early English charters, 
regarded as in the nature of contracts entered into between the 
people of the city and the Crown, represented by the colonial 
government. After the United States secured its independence, 
charters of municipal corporations were granted by the legisla- 
tures of the states, and up to about the middle of the nineteenth 
century they were contained in special acts which affected only 
the city. These charters were still regarded, however, during 
this period, as in the nature of contracts, and were granted by 
the state legislatures only upon application in each case. 

Conception of charter as a contract abandoned. About the 
middle of the nineteenth century the state legislatures, in the 
various states, began to pass special laws applicable to particular 
cities, without obtaining the consent of the cities. Thus the 
idea that charters were to be regarded as contracts was abandoned. 
From this time charters and all acts regulating city affairs were 



12 The City School District 

regarded as ordinary acts of legislation, susceptible of amend- 
ment or repeal at any time at the pleasure of the legislature. 

Uniform charters and administrative control in England. As 
has already been indicated, about this time there began in Eng- 
land a system of administrative control over municipal corpora- 
tions. This system has been successfully developed to the present 
day, and in connection with uniform municipal corporations acts 
has made special legislation in a large measure unnecessary. 
Also measures were taken to make special legislation both diffi- 
cult and expensive. These measures, together with comparative 
freedom from the influence of political parties, have resulted 
in giving England municipal governments comparable to the 
best to be found anywhere in the world. 

The City in the United States sacrificed to the solution of 
national questions and to party interests. In the United States, 
on the other hand, no such measures were taken. In the early 
part of the century the cities were of comparatively little impor- 
tance, while almost from the beginning of its existence the national 
government was confronted with great national questions, to the 
solution of which all other considerations had to be sacrificed. 
Composed as it is of three independent departments and not 
provided with any legal governmental machinery by the means 
of which harmonious action might be effected, a dead-lock might 
occur in the national government at any time. Since it was 
practically impossible to provide the necessary legal machinery, 
some substitute had to be found. Hence an extra-legal machinery 
in the nature of political parties was developed, and the munici- 
pal governments were very largely sacrificed to this end. The 
last of the great national questions found its solution in the 
civil war. By this time, however, these parties, and the state 
legislatures largely dominated by them, had become so accus- 
tomed to look upon the city as the best available means of 
furthering political ends, not always consistent with the welfare 
of the city, that a change in the attitude was not easily to 
be effected. 

Movements towards protecting the city from certain abuses. 
Various movements have been started with a view to freeing the 
city from some of the most serious abuses to which it has been 
subjected through party and legislative control. The most 
important of these is the movement toward limiting the powers 



The City 13 

of the state legislatures through constitutional provisions. 1 Up 
to about the middle of the nineteenth century the state legislature 
had practically absolute control over city governments. 2 It could 
legislate with regard to them as it pleased. 

Constitutional provisions limiting the powers of the legisla- 
tures. About this time, however, the states began to insert in 
their constitutions provisions tending to protect the city from this 
detailed and arbitrary control which the state legislature had 
become accustomed to exercise over it. These constitutional 
provisions may be classified under four heads : ( 1 ) those limit- 
ing the frequency and duration of legislative sessions; (2) those 
defining legislative procedure; (3) those excluding certain sub- 
jects from legislative competence ; and (4) those prohibiting the 
passing of special laws where general laws can be made to 
apply. 

1. Frequency and duration of legislative sessions. Formerly 
annual sessions of the state legislatures were the common prac- 
tice ; now only six states allow their legislatures to' meet every 
year. 3 Biennial sessions are now the rule, and two states allow 
their legislatures to hold only quadrennial sessions. 4 The dura- 
tion of legislative sessions is also limited ; in eighteen states, to 
sixty days ; in four states, to fifty days ; in one state, to forty- 
five days ; and in two states, to forty days. In three states the 



1 Skinner, Annals American Academy of Political and Social Science, 
Vol. XXVII, June 1906. Dealey, American Political Science Review, 
Vol. I, p. 201. 

' ' Our present State Constitutions represent different stages of develop- 
ment and may be divided into four sets: (1) the six New England con- 
stitutions, (2) the ten made during the 25 years ending with 1865, (3) the 
14 made from that date up to 1886, and (4) the 15 new and revised con- 
stitutions of the last 20 years. Three more will probably be added to 
this number within the next twelve months (Oklahoma, Michigan, and 
possibly Iowa), and an average of one per year may be expected from 
that time on. The process of amendment, through which 20 additions 
are made annually to our constitutions, tends to modernize all of these. " 
Dealey, General Tendencies in State Constitutions. Ibid. Supra. 

2 Stimson, Federal and State Constitutions, p. 290. 

Reinsch, American Legislatures and Legislative Methods, p. 129. 

3 Georgia, Massachusetts, New Jersey, New York, Rhode Island, South 
Carolina. 

4 Alabama, Mississippi. Reinsch, American Legislatures and Legisla- 
tive Methods, p. 132. 



14 The City School District 

duration of the legislative sessions is fixed at ninety days, in 
one state at seventy-five days, and in one state at seventy days. 
In some states the limits thus fixed are absolute, in others they 
are only suspensory. Extra sessions may be called by the gov- 
ernor as he sees need ; but these also are frequently limited in 
length to twenty, thirty or forty days. 5 

2. Legislative Procedure. Those provisions relative to legisla- 
tive procedure have to do with majorities necessary to pass 
certain bills, whether the majority required in any given case 
shall be a majority of the members present, a majority of all 
members elected, or a prescribed part of this number; with the 
intervals required to elapse after each reading of a bill before 
its last reading and before the final vote ; with methods of taking 
and recording votes. In many states it is provided that no bill 
shall contain more than one subject, which shall be clearly 
expressed in the title. In the case of certain special legislation, 
it is required in some states that notice be given those likely to 
be affected by the operation of such legislation. Thus in the 
state of New York, the cities are divided into three classes, and 
any legislation affecting less than all the cities of any class must, 
before it may become effective, be referred to such cities as are to 
be affected by the operation of such legislation. All this tends 
to make legislation more difficult and to< give to cities to be 
affected by proposed legislation an opportunity to be heard 
and to arouse public sentiment against the more obnoxious 
measures. 6 

3. Legislative Competence. Provisions have been made in the 
constitutions of a number of states by which the cities may frame 
their own charters, 7 under prescribed limitations. The states now 
having such provisions in their constitutions are California, Colo- 
rado, Michigan, Minnesota, Missouri, Washington, Oregon, and 
Oklahoma. In California any city having a population of more 
than three thousand five hundred inhabitants may frame its own 
charter ; in Washington any city having a population of ten thou- 
sand inhabitants, and in Missouri any city having a population of 
more than one hundred thousand may frame its own charter. 

6 Index of Legislation 1907, New York State Library. 

6 Moses, The Government of the United States, p. 295. 

7 Goodnow, Principles of Administrative Law of the United States, 
P- 173- 



The City 15 

Cities have taken advantage of these provisions. 8 In California the 
cities are divided into six classes and each class is provided with 
a general code. Notwithstanding, many cities of this state are 
being governed under charters framed in accordance with this 
constitutional provision. The initiative, the referendum and the 
recall are methods of legislation which have been given con- 
sideration, 9 and the referendum has been adopted in six states 10 
by constitutional provisions. 

4. Special Legislation. The most important and far-reaching 
of these constitutional provisions are those which pertain to 
special legislation. 11 Originally each city constituted a separate 
object of legislation. As has already been indicated, this method 
obtained generally until about the middle of the nineteenth cen- 
tury. It still obtains in a large measure where not constitu- 
tionally prohibited. Where this method is employed the powers 
conferred by any given act of the legislature are usually so 
limited and over-burdened with detail that to meet the new needs 
growing out of and incidental to its natural development a city 
is compelled constantly to be seeking new legislation. Hence, 
much of the time of the legislature is taken up in enacting special 
laws. In 1 901, the legislature of the state of Alabama enacted 
one thousand one hundred thirty-two measures, only ninety of 

8 In Colorado, Denver; in Missouri, St. Louis and Kansas City; in 
Minnesota, 11 cities; in California, 17 cities, have availed themselves of 
the right to a charter of their own choosing. — Howe, The City, p. 160-5. 

• Stimpson, Federal and State Constitutions, pp. 59, 256. 

10 Montana, Nevada, Oklahoma, Oregon, South Dakota, and Utah. 

11 The constitutions of the following states require the legislatures to 
pass general acts for the incorporation of municipalities: 

Arkansas, California, Colorado, Idaho, Iowa, Kansas, Kentucky, 
Missouri, New Jersey, Ohio, North Dakota, South Dakota, Washington, 
Wisconsin, Wyoming, West Virginia, Texas. 

In Texas applicable only to cities and towns of less than 10,000 inhab- 
itants. 

In 22 states the legislature is forbidden by the constitution to incorpor- 
ate cities, and generally also villages, by special act. These are: 

Arkansas, California, Illinois, Indiana, Iowa, Kansas, Kentucky, 
Louisiana, Mississippi, Missouri, Nebraska, Ohio, North Dakota, South 
Dakota, Pennsylvania, Tennessee, Texas, Washington, Minnesota, 
Wyoming, West Virginia, Wisconsin. 

In Minnesota applicable only to towns and villages, in Texas to cities 
and towns of less than 10,000 inhabitiants. — Goodnow, Municipal Home 
Rule and Municipal Problems, p. 56 et seq. 



1 6 The City School District 

which were general laws. Of the forty-five thousand five hun- 
dred fifty-two legislative enactments passed by the various state 
legislatures during the period from 1899 to I 9°4» on ly sixteen 
thousand three hundred twenty were general laws and the re- 
mainder were special. 12 All special laws enacted do not, of course, 
pertain to the city, but these figures serve to show the degree to 
which special legislation has been carried. 

Power of legislatures to classify cities recognised by the 
courts. The courts, in interpreting these constitutional provis- 
ions limiting the power of the legislatures to enact special legis- 
lation, recognized the legislature as having the power to classify 
the cities upon a basis of population, and to legislate with re- 
spect to all cities of a given class. 13 

Attempts to evade constitutional provisions. In a few in- 
stances, attempts were made by the legislatures to evade such 
provisions of the. constitutions by classifying the cities so minutely 
that acts relative to them, while general in form, were just as 
special in their application as before the constitutional restric- 
tions were provided. 14 A partial excuse for such attempts may 
be found in the nature of the general legislation enacted, which 
was of such detailed character that the need of special legisla- 
tion in the case of particular cities was not made any the 
less. 

The legislature of the state of Illinois, in the first general 
municipal corporations act passed in 1872, did not attempt to 
regulate in detail the municipal organization, and special legis- 
lation with regard to cities practically ceased. 15 

Constitutional provisions for classification of cities. In some 
states the full classification of the cities is provided for in the 
constitutions ; in other states only the maximum number of classes 
into which the legislatures may divide the cities is determined. 
The classification of the cities in Minnesota, given on page 19 
is provided for in the state constitution. 16 The constitution of 
Missouri provides that the number of classes into which the legis- 



12 Reinsch, American Legislatures and Legislative Methods, p. 330. 

13 Goodnow, Principles of Administrative Law of the United States 

P- r 75- 

14 Wilcox, Municipal Governments in Michigan and Ohio. 

15 Bemis, Journal of Social Science, Vol. VI. September 1882. 
18 Article IV, Section 36. 



The City 17 

lature may divide the cities shall not exceed four ; 1T so also in 
the case of Wyoming. 18 In Utah and certain other states the 
legislature is not restricted in the classification of cities. 19 In 
Ohio, after the courts had for a good many years recognized the 
legislature as having the power under the constitution to classify 
the cities of the state, they finally reversed all former decisions 
and denied the legislature this power. The legislature, finding 
it difficult to adapt itself to the new conditions, submitted to the 
people a constitutional amendment authorizing the classification of 
the cities into three classes according to population. This the 
people refused to sanction. 20 

Cities classified. The table given on pages 18, 19 and 20 will 
show the classification of cities provided for in the various states 
in which the cities are organized under general laws. In a few 
states, 21 the first class of cities includes only a single city, though 
this is not true generally. While in most of the states a code 
of law is provided for all the cities of each class, in a few states 
a code has been enacted for a single class only, cities of the 
other classes being still organized under special charters. In 
some states where a general charter has been provided for each 
class of cities, certain special chartered cities 22 have been allowed 
to continue as before unaffected by the operation of such general 
charters. 23 Provisions are uniformly made, however, in such 



17 Article IX, Section 7. 

18 Article XIII, Section 1. 
11 Article XI, Section 5. 

20 Review of Legislation 1903, New York State Library Bulletin, p. 5. 

21 In Michigan a general charter has been provided only for the cities 
of the fourth class ; in New York, only for the cities of the second class, 
and one or two of the most important cities of this class are organized 
under separate special charters. The appointment of a commission to 
frame a general charter for cities of the third class has been authorized 
by the legislature. 

22 Illinois — Alton, Bloomington, Decatur, Galesburg, Jacksonville, 
Kankakee, Peoria, Rock Island and Springfield. 

New York — Syracuse and Utica. 
Kansas — Wichita. 

23 Some of these special charters date back well into the first half of 
the nineteenth century. Almost every legislature from the time of their 
first enactment has modified them, amending, adding to or repealing 
different parts until no one can know just what the law is in any particular 
case. 



18 The City School District 

general charters by which such cities may abandon any part 
or all their special charters and adopt the provisions of the 
general charter applicable to their respective classes, wholly or 
in part. In some instances, a general law may be made applicable 
to all cities of two or more classes, and in all states there is a 
considerable body of laws applicable to all cities without regard 
to class. 

Cities Classified by States 
Arkansas : 

i st Class — 5,000 and over. 

2nd Class — 2,500 and under 5,000. 

California : 

1st Class — 100,000 and over. 
2nd Class — 30,000 and under 100,000. 
3d Class — 15,000 and under 30,000. 
4th Class — 10,000 and under 15,000. 
5th Class — 3,000 and under 10,000. 

Idaho : 

1st Class — 15,000 and over. 

2nd Class — 1,000 and under 15,000. 

Illinois : 

1st Class — Over 100,000. 
2nd Class — 100,000 and less. 

Indiana : 

1st Class — 100,000 and over. 
2nd Class — 45,000 and under 100,000. 
3d Class — 20,000 and under 45,000. 
4th Class — 10,000 and under 20,000. 
5th Class — Under 10,000. 

Iowa: 

1st Class — 15,000 and over. 

2nd Class — 2,000 and under 15,000. 

3d Class — Under 2,000. 

Kansas: 

1st Class — 15,000 and over. 

2nd Class — 2,000 and under 15,000. 

3d Class — Under 2,000. 

Kentucky : 

1st Class — 15,000 and over. 

2nd Class — 10,000 and under 15,000. 

3d Class — Under 10,000. 



The City 19 

Michigan : 

Recent Constitution does away with classification of cities and pro- 
vides that all cities may frame their own charters under general 
laws. 

Minnesota : 

1 st Class — 50,000 and over. 
2nd Class — 20,000 and under 50,000. 
3d Class — 10,000 and under 20,000. 
4th Class — Under 10,000. 

Mississippi : 

1st Class — 2,000 and over. 

Missouri : \ 

1st Class — 100,000 and over. 
2nd Class — 30,000 and under 100,000. 
3d Class — 3,000 and under 30,000. 
4th Class — 500 and under 3,000. 

Montana : 

1st Class — 12,000 and over. 

2nd Class — 1,000 and under 12,000. 

3d Class — Under 1,000. 

Nebraska : 

Metrop. — 100,000 and over. 

1st Class — 40,000 and under 100,000. 

2nd Class — 0,000 and under 40,000. 

New York: 

1st Class — 175,000 and over. 

2nd Class — 50,000 and under 175,000. 

3d Class — 10,000 and under 50,000. 

North Dakota: \ 

Single code for all. 

Oklahoma : 

1st Class — 2,500 and over. 
2nd Class — Under 2,500. 

Pennsylvania : 

1st Class — 1,000,000 and over. 

2nd Class — 100,000 and under 1,000,000. 

3d Class — 10,000 and under 100,000. 

South Carolina: 

1st Class — 5,000 and over. 

2nd Class — 1,000 and under 5,000. 

3d Class — Under 1,000. 



20 The City School District 

Tennessee : 

ist Class — 10,000 and over. 

2nd Class — 2,000 and under 10,000. 

Utah: 

ist Class — 20,000 and over. 

2nd Class — S.ooo and under 20,000. 

3d Class — Under 5,000. 

Virginia : 

ist Class — 10,000 and over. 
. 2nd Class — Under 10,000. 

Washington : 

ist Glass — 20,000 and over. 

2nd Class — 10,000 and under 20,000. 

3d Class — 1,500 and under 10,000. 

Wisconsin : 

ist Class — 150,000 and over. 
2nd Class — 40,000 and under 150,000. 
3d Class — 10,000 and under 40,000. 
4th Class — 1,000 and under 10,000. 

Wyoming : 

ist Class — 4,000 and over. 

2iid Class — 5,000 and under 8,000. 

Aim of constitutional provisions. While for the most part 
these constitutional provisions have had for their aim a modifi- 
cation of the method by which the state legislature exercises 
control over city governments, some of them have aimed at a 
complete prohibition of the legislature to deal with certain matters 
which pertain to the city. While in general these provisions have 
aimed to make the control of the legislature over the city more 
efficient and to secure the exercise of such control more exclu- 
sively in the city's interest, some of them have had as their ulti- 
mate aim the establishment of a sphere for the city in which it 
may act free from all legislative interference. A modification of 
the method of legislating for the city has in great measure been 
accomplished, as has been seen. This has been brought about, 
too, largely by means of the constitutional provisions. Little 
progress has been made, however, in establishing a special sphere 
of action for the city. 24 It has been noted that in England, in 



u Goodnow, City Government in the United States, p. 96. 



The City 21 

connection with the uniform charters provided, a system of ad- 
ministrative control has been developed. Nothing of this kind 
has, in general, been undertaken in the United States. Until 
some such provision has been made, it is neither probable nor 
desirable that the control which the state now exercises over the 
city through its legislative assembly shall ever be greatly 
restricted. 

Legislative control over cities. It is probably already clear 
that in the absence of constitutional provisions the control of 
the state through its legislative assembly is absolute. A state 
legislature may, in the absence of such provisions, legislate with 
regard to cities as it will. It may give to the city such organiza- 
tion as it chooses, it may vest authority for its government where 
it will. Authority once vested may be diminished, altered, or 
taken away altogether. " The legislature may enlarge or 
diminish its territorial extent, or its functions, it may modify its 
internal arrangements, or destroy its very existence with the 
mere breath of arbitrary discretion. Sic volo, sic jubeo, is all 
that the sovereign state need say." 25 The city has no vested 
rights, it has no powers not granted it by the state legislature. 2 * 

The city an organisation of enumerated powers. The powers 
granted to cities by state legislatures, while numerous and liberal, 
are usually enumerated in some detail. Where the practice of: 
special legislation with respect to cities still obtains, the powefs 
granted are as a rule much more minutely enumerated than where 
they are granted by general laws. But in any case the city is 
an authority of enumerated powers, and can exercise only such 
powers as are explicitly granted to it. 27 



n Trickett, the Law of Boroughs in Pennsylvania. 

M ' ' City corporations are emanations of the supreme law-making power 
of the State, and they are established for the more convenient govern- 
ment of the people within their limits. ' ' — Darlington vs. Mayor of New 
York, 31 N. Y., 164. 

27 "It is a general and undisputed proposition of law that a municipal 
corporation possesses and can exercise the following powers and no 
others: First, those granted in express words; second, those necessarily 
or fairly implied in, or incident to the powers expressly granted; third, 
those essential to the declared objects and purposes of the corporation — 
not simply convenient, but indispensable. Any fair, reasonable doubt 
concerning the existence of power is resolved by the courts against the 
corporation, and the power is denied. Of every municipal corporation,, 



22 The City School District 

Functions of the city. The early city, particularly the City- 
State, had important functions to discharge in connection with 
foreign affairs. It entered into treaties and formed leagues 
with other cities. It also performed important functions in con- 
nection with military affairs. It had its own army for its de- 
fence, and its use in offensive warfare is not unknown. In 
judicial and financial affairs it exercised important functions. 
It may be said that the origin of the modern municipal organiza- 
tion is to be found in the judicial organization of the city. 

With its loss of independence the city ceased to exercise any 
of these functions. The movement towards the recognition of 
a sphere in which the city may act in its own right, begun in 
Europe in the first part of the nineteenth century, has not re- 
stored to the city the right to discharge any of these functions. 
The city no longer exercises any powers or performs any duties 
in connection with foreign affairs. It no longer exercises any 
powers or performs any duties of importance in connection with 
military affairs. With regard to judicial and financial affairs, 
the city in certain instances exercises more or less important 
functions ; but in the exercise of these functions it acts exclu- 
sively as an agent of the sovereign state. Only in the field of 
what is generally designated as internal affairs does the city 
discharge, any functions in its own right. But even in this sphere 
the city is regarded as acting as an agent of the state in the 
discharge of some of its most important duties and in the exer- 
cise of some very important powers. In general, whatever func- 
tions the city is permitted to perform in connection with police, 
sanitation and education, it performs as an agent of the state. 

"Whatever freedom of action cities still possess is rather narrow 
and embraces, generally speaking, only the matter of local im- 
provements and public works .... All other functions of govern- 
ment which cities may be permitted by the law of the land in 
which they are situated to discharge are recognized by that law 
as state rather than municipal functions. In their discharge of 
these functions the cities are recognized by law as mere state 



the charter or statute by which it is created is its organic act. Neither 
the corporation nor its officers can do any act, or make any contract, or 
incur any liability, not authorized thereby, or by some legislative act 
applicable thereto. All acts beyond the scope of the powers granted 
are void. " ; — Dillon, Municipal Corporation, 4th edition, p. 145. 



The City 23 

agents subject to the continual supervision of the state gov- 
ernment." 

In the discharge of those functions which are regarded as 
local or municipal in character the cities are in some of the 
states of the United States protected by constitutional provisions 
against interference on the part of the state government. In the 
absence of constitutional provisions assigning the city a definite 
sphere of action, the legislature, aided by the courts, determines 
in any concrete case what are the functions of the city and what 
are the functions of the state. .What may be a function of the 
city in one state may be in another a function of the state ; what 
may be a function of the city at one time may be at another 
time a function of the state. What may be a municipal func- 
tion in one city may not be so in another city. Functions which 
a city discharges to-day as municipal functions it may be re- 
quired to discharge tomorrow as an agent of the state. 

There are, however, certain matters with regard to which this 
question may be said to be quite generally and permanently 
settled. As has been indicated, the city is not now permitted to 
perform any functions at all in connection with foreign affairs. 
With regard to military and judicial affairs, the city is still per- 
mitted to perform certain important functions as an agent of the 
state. 

With regard to financial 28 and educational 29 affairs, the city 
is charged with important duties, but in the discharge of such 
duties it acts exclusively as the agent of the state. In general, 
this is true also of police and sanitary affairs, though there are 

28 Goodnow, City Government in the United States, p. 38. 

28 The courts have almost invariably held that education is a state 
function, and officers connected with educational work in cities as well 
as in other subdivisions of the state are regarded as state agents. See 
A. S. Draper. The Legal Status of the Public Schools, in Report of 
Superintendent of Public Instruction, New York 1890, Appendix II, 
Exhibit II, p. 101; Ham vs. The Mayor, etc., 70 N. Y., 459. See also 
Kimball vs. Salem, III Mass., 87. 

New York State Constitution provides that no person shall be eligible 
to the State Legislature who is an ' 'officer of a city government." The 
city charter of Albany enumerated members of the board of education 
among the city officers. A member of the board was elected to the 
Legislature and the election was contested under the constitutional pro- 
vision above. Held, a member of a board of education is not a city 
officer but an agent of the state. (Cited by Draper.) 



24 The City School District 

important exceptions. It is probable that the state will never 
relinquish its control over any of these matters, but will rather 
strengthen it. Whatever sphere of action, free from all inter- 
ference on the part of the state, may be secured to the city, must 
lie in the field of public improvements and public works, and for 
the discharge of functions in this field also the state may at any 
time make the city its agent. 



CHAPTER II 
THE CITY SCHOOL DISTRICT* 

It has been seen that the city is entirely dependent upon the 
state which has created it, that the state exercises control over 
it through its legislature and that in the absence of constitutional 
provisions limiting the power of the legislature with regard to 
the city the control which the state may exercise is absolute and 
unlimited. It has been seen further that the state has recognized 
the city both as an organ of the state for the discharge of cer- 
tain state functions and as an organization with certain functions 
of its own in the discharge of which the state need not interfere. 
The functions which the state permits the city to discharge as 
its agent, and with which the city, as a city, has nothing to do, 
have been noted. It has been noted further that one of the func- 
tions which the state sometimes permits the city to discharge as 
its agent has to do with the administration of the public schools 
within its limits. 

It has been seen also that the city is a corporation with enum- 
erated powers, and that it may exercise only such powers as are 



* The city school district had its origin in a desire on the part of these 
different municipal corporations or other aggregations of people living 
■within comparatively small areas to provide for their children some- 
what better systems of public schools than could be provided for the 
larger district of which they constituted a part. At first, when the 
inhabitants of any such municipal corporation conceived the idea of 
assuming control of their own schools, an application was made to the 
state legislature for a special charter or grant, containing all necessary 
provisions for the immediate establishment, maintenance and control 
of a system of public schools within the limits of such corporation. Each 
municipal corporation made its application independently of every other 
such corporation, and usually such privileges and powers were granted 
as were requested in each case, without regard to those granted in any 
other similar case. Hence, there soon came into existence a large number 
of what are commonly known as special charter city school systems. 

About the middle of the nineteenth century there began a movement 
towards inserting in the state constitutions provisions limiting or pro- 
hibiting legislation of this kind. This movement grew apace, and at the 
present time more than half the states have in their constitutions such 
provisions. Largely as a result, these special charter systems have been 

25 



26 The City School District 

granted to it in express words, or are necessarily or fairly im- 
plied in or incident to those expressly granted, or are essential 
to the declared objects and purposes of the city — not simply con- 
venient, but indispensable. 1 The state may or may not include, 
among the many powers granted to the city, powers having to 
do with the city school district. 

Various agencies provided by the state for the administration 
of the city school district. It remains to be noted that the city 
is not the only corporation which the state may create, that in 
the absence of constitutional restrictions the state may through 
its legislature create such corporations as it deems best and vest 
them with such powers as it sees fit. Further, in the absence 
of constitutional restrictions, the state may, in the discharge of 
its various functions, create any sort of agency, corporate or non- 
corporate, and vest it with very broad or very limited powers. 
As a matter of fact, the state has used great freedom in the exer- 
cise of these powers. It has created various agencies for the dis- 
charge of its various functions. Not only this, but it has created 
various agencies for the discharge of a single function, viewed 
in the large. This is particularly true with regard to public 
education within the limits of the city corporation. Further, the 
state may utilize an agency created by it primarily for the dis- 

provided for under general laws in a great majority of the states. Instead 
of the special charter granted to each individual city school district upon 
application, uniform charters are now being enacted and made applicable 
to city school districts alike. In some states provision has been made 
for the classification of such districts, and where this has been done a 
general charter may be enacted applicable to all the city school districts 
of a given class. Some states where no such constitutional provisions 
exist, influenced undoubtedly by other states which were forced by such 
provisions to take the lead, have provided wholly or in part for some or 
all of their city school districts under general laws. In some instances, 
however, the special charters still obtain, even in some states where 
city school districts are now provided for under geaeral laws. But in 
many instances the powers which a city school district may exercise 
under such charters are being gradually curtailed, and in many instances 
such charters have been abolished altogether. Moreover, where they 
have not been abolished, provisions have been made quite generally 
whereby any city school district may by a vote of its qualified electors 
or their representatives abandon such charter and become organized 
under the uniform charter of the class to which such district may under 
the law belong. 
' * Infra, p. 25. 



The City School District 27 

charge of certain specific functions, for the discharge of certain 
other different or additional functions, and may vest it with 
special powers for this purpose. 2 For the administration of 
public education within the corporate limits of the city, the state 
sometimes vests all necessary powers in the authorities of the 
city; it sometimes creates an independent corporation exclusively 
for the administration of schools and vests it with 3 11 necessary 
powers ; it sometimes vests certain of such powers in the city 
and others in such independent corporation. Further, the state 
very frequently creates or utilizes also various additional agencies 
for the administration of schools within the city, distributing 
powers among all as it deems best. 3 

The city school district defined. The city school district may 
then be defined as an aggregation of people living within a com- 
paratively small area incorporated by the state for the adminis- 
tration of public education within such area. 4 The administra- 
tion of public education, however, may or may not be the only 
purpose of such incorporation, it may or may not be the primary 
purpose. Where the state utilizes a single corporation for the 
discharge of practically all its functions within such area, the ad- 
ministration of public education becomes only one of the many 
purposes of the incorporation. But the city is the only single 
corporation which the state thus utilizes, and it does so in the 
case of the city in only comparatively few instances. The state 
commonly creates two or more corporations for the discharge of 
its functions within such area. One of such corporations is 
commonly created exclusively for the purpose of educational 
administration. 



2 The city, the county, or the township cannot be said to have been 
created primarily for the administration of schools, though all of these 
are utilized for this purpose. 

3 Before a property tax can be levied it is necessary that the property 
be appraised and a valuation determined. The corporate authorities 
of the city school district are not permitted to discharge this function. 
These authorities do frequently determine the tax levy; but the taxes are 
usually collected by the regular tax collector for the city or the state and 
county. In some instances the amount of money which may be provided 
for the city school district is determined by other than the corporate 
authority of the city school district. Boards of public works in some 
instances have full charge of all construction work. 

* Goodnow, City Government in the United States, p. 3. ( 

Giddings, Principles of Sociology, p. 93. 



28 The City School District 

The relation of the city school district to the city. 5 The rela- 
tion of the city school district to the city cannot be defined in 
general terms. Territorially it may be identical with the city or 
it may be more extensive. Where it is identical, extending the 
limits of the city extends ipso facto the limits of the city school 
district. Where it is more extensive, the conditions under which 
its limits may be extended vary. Legally, provisions for the city 
school district may constitute a part of the corporate powers of 
the city, or the city school district may be created a corporation 
entirely independent of the city. Where two such corporations 
exist, the state may vest certain powers in the one and certain 
other powers in the other, or the two may be required to act 
jointly in the discharge of certain special functions. The city 
as a city has nothing to do with the city school district. The 



B Considered from the point of view of school administration in general 
within the state, the city school district has been regarded as something 
abnormal or exceptional. In all the states there are found provisions 
for somewhat elaborate systems of free public schools. The organiza- 
tion of these systems differs in the different states. There are generally 
recognized three more or less distinct forms, known respectively as the 
county, the township, and the district systems. Any given system is 
classed as one or other of these according as its distinctive unit of organ- 
ization is one or other of these three, the county, the township, or the 
district. The city school district is no one of these, though territorially 
it may include any one or all three. Its organization is as a rule different, 
and in so far it is abnormal or exceptional. 

In almost all the states there are, outside of these distinct units of 
organization, whichever of the three obtains, large numbers of school 
districts having an organization more or less independent and distinct. 
These districts have been variously designated as taxing, special, in- 
dependent, and city school districts. The levying of a local tax or 
otherwise providing for local funds for the support of the schools is a. 
characteristic of these school districts. They are special only in so far 
as they do not constitute regular units in the general system of the state 
organized on the basis of the county, township or district unit. The 
degree of independence which any one of them enjoys varies. Originally, 
these districts were independent, not only when regarded from the point 
of view of the general state organization but also when regarded from 
the point of view of their relation to each other. Whatever they pos- 
sessed in common they possessed incidentally or by reason of having 
similar conditions to be met by similar provisions, not by reason of any 
general provisions made applicable to all or to any large number of 
such districts. 



The City School District 29 

relation which the city school district may hold to the city varies 
according as the state had made the latter its agent for the dis- 
charge of many or few functions in connection with the former. 
The importance of that relation will depend upon the number and 
the importance of the functions which the state permits the city 
to discharge in behalf of the city school district. 

The city school district a municipal corporation. The state 
has quite generally created the city school district a corporation, 
or created a corporation for the government of the city school 
district, more or less independent of the city. Such corporation 
is created exclusively for the discharge of educational functions. 
In no instance is it permitted to discharge functions which are 
not in some way related to public education within its limits. 
This corporation, created by the state exclusively for the dis- 
charge of educational functions, is commonly regarded as a 
municipal corporation or quasi-corporation. It has been treated, 
in general, by the state legislatures as other municipal cor- 
porations. 8 

The relation of the city school district to the state. The city 
school district in its corporate capacity stands in the same rela- 
tion to the state as the city when acting as the agent of the state 
for the discharge of duties in connection with public education. 
It is an " emanation of the supreme law-making power of the 
state," 7 established for the more convenient administration of 
the public schools within its limits. Unlike the city, it is in no 
instance recognized as having duties of its own in the discharge 
of which the state need not interfere. The city school district is 
exclusively an agent of the state created for the discharge of 
state functions. 

The city school district affected by constitutional provisions. 
The constitutional provisions limiting and directing the powers 
of the state legislatures, which have had so great influence in 
shaping legislation with regard to the city, have had a similar 
influence in shaping legislation with regard to the city school 
district. As a municipal corporation the city school district may 



• Kinnare, vs. City of Chicago, 111., 171-332. 

7 Darlington vs. Mayor etc., of New York, 31 New York, 164. 



30 The City School District 

be subject to the same provisions as other municipal corporations, 
while not a few of these constitutional provisions are applicable 
directly and exclusively to it. 8 

The results accomplished through such constitutional provisions 
are most apparent when considered in connection with general 
legislation as opposed to special legislation. Before special legis- 
lation was restricted by these constitutional provisions it was the 
common practice to provide for the city school district in this 
way. At the present time there are comparatively few states 
which do not either wholly or in part provide for such districts 
under general laws. It may be said that in no state in which 
any large number of distinct city school districts has been pro- 
vided for, apart from the general provisions for all public schools, 
is there not to be found a considerable body of general laws 
applicable to such districts. There are still a few states, how- 
ever, in which such general law provisions as have been made 
for the city school districts are scattered and do not constitute 
any complete code, the deficiencies being provided for entirely by 
special legislation in the nature of the so-called special charters. 
In general the city school districts have been classified, usually 
on the basis of population, as in the case of the city. In some 
instances, however, the school population is made the basis of 
classification, and quite frequently the classification differs from 
that of the city, though made on the same basis. For example, 
in Missouri all cities with a population of 100,000 or over are of 
the first class, while all city school districts of 300,000 
and over are of the first class. Any law applicable to all 
city school districts of a given class is regarded as a general 
law, while all laws which are applicable to less than all of a 
given class are regarded as special laws. 

City school districts classified. The following table will show 
in a general way the classifications of city school districts which 

8 Alabama, v-104, 22; California, xi-8J, 2; Colorado, ix-15; Georgia, 
viii-4, 1 ; Louisiana, art. 252; Kentucky, sec. 157; Missouri, x-11 ; Montana, 
xi-10; Oklahoma, v-46, x-26; Wisconsin, x-4; Virginia, sec. 136. 

Utah, x-6: "In cities of the first and second class, the public school 
systems shall be maintained and controlled by the Board of Education 
of such cities, separate and apart from the counties in which said cities 
are located. ' ' 



The City School District 31 

now prevail in a number of the states and the population required 
in each case. 

City School Districts Classified 
Arkansas : 

1st Class — 5,000 and over. 

2nd Class — 2,500 and under 5,000. 

California : 

1st Class — 100,000 and over. 
2nd Class — 30,000 and under 100,000. 
3d Class — 15,000 and under 30,000. 
4th Class — 10,000 and under 15,000. 
5th Class — 3,000 and under 10,000. 

* Colorado : 

1st Class — 1,000 and over. 

2nd Class — 350 and under 1,000. 

3d Class — Under 350. 

Idaho : 

A single code for all. 

Illinois: 

1 st Class — Over 100,000. 
2nd Class — 100,000 and under. 

Indiana : 

1st Class — 100,000 and over. 

2nd Class — 50,000 and under 100,000. 

3d Class — Under 50,000. 

Iowa: 

1st Class — 15,000 and over. 

2nd Class — 2,000 and under 15,000. 

3d Class — Under 2,000. 

Kansas : 

1st Class — 15,000 and over. 

2nd Class — 2,000 and under 15,000. 

3d Class — Under 2,000. 

Kentucky : 

1st Class — 15,000 and over. 
2nd Class — 10,000 and under 15,000. 
3d Class — 0,000 and under 10,000. 
4th Class — Under 0,000. 

Michigan : 

1 st Class — 

2nd Class — 

3d Class — 10,000 and under. 

4th Class — 3,000 and under 10,000. 



*Based on school population. 



3 2 The City School District 

Minnesota : 

ist Class — 50,000 and over. 
2nd Class — 20,000 and under 50,000. 
3d Class — 10,000 and under 20,000. 
4th Class — Under 10,000. 
Mississippi : 

A single code for all. 
♦Missouri : 

ist Class — 300,000 and over. 
2nd Class — 50,000 and under 300,000. 
Montana : 

ist Class — 12,000 and over. 
2nd Class — 1,000 and under 12,000. 
3d Class — Under 1,000. 
Nebraska : 

Metrop — 100,000 and over, 
ist Class — 40,000 and under 100,000. 
2nd Class — 0,000 and under 40,000. 
New Jersey : 

A single code for all. 
New York: 

ist Class — 175,000 and over. 
2nd Class — 50,000 and under 175,000. 
3d Class — 10,000 and under 50,000. 
North Dakota : 

A single code for all. 
Ohio: 

A single code for all. 
Oklahoma : 

ist Class — 2,500 and over. 
2nd Class — Under 2,500. 
Oregon : 

ist Class — 1,000 and over. 
2nd Class — 200 and under 1,000. 
3d Class — Under 200. 
Pennsylvania : 

ist Class — 1,000,000 and over. 
2nd Class — 100,000 and under 1,000,000. 
3d Class — 10,000 and under 100,000. 
4th Class — All others 
South Carolina: 

ist Class — 5,000 and over. 

2nd Class — 1,000 and under 5,000. 

3d Class — Under 1,000 . 

* Based on school population. 



The City School District 33 

South Dakota : 

A single code for all. 

Texas : 

A single code for all. 

Utah: 

1st Class — 20,000 or over. 

2nd Class — 5,000 and under 20,000. 

3d Class — Under 5,000. 

Virginia : 

1st Class — 10,000 and over. 
2nd Class — Under 10,000. 

Washington : 

1st Class — 20,000 and over. 

2nd Class — 10,000 and under 20,000. 

3d Class — 1,500 and under 10,000. 

Wisconsin : 

1 st Class — 150,000 and over, 
and Class — 40,000 and under 150,000. 
3d Class — 10,000 and under 40,000. 
4th Class — 1,500 and under 10,000. 

Wyoming : 

1st Class — 1,000 and over. 
2nd Class — Under 1,000. 

Variations from regular classifications. There are to be found 
more or less frequent variations from these classifications, as 
shown in the tables, special classifications being made for specific 
purposes. 9 But more frequently general laws are made ap- 
plicable to the cities of more than one class or to all classes. 10 
In a few instances general codes have not been enacted for all 
the classes provided for. Thus in Michigan only the cities of 
the fourth class are provided with a general code, the cities of 
the other three classes being still under special laws. In New 
York a code has been enacted only for the cities of the second 



9 Missouri has a code for city school districts of from 50,000 to 300,000 
inhabitants and another ' ' for city, town and village school districts. ' ' 
Note Section 9874 and Section 9877 for variations in classifications. 
See also Kansas, Chapter 330 Laws of 1907, Section I; Chapter 99, Laws 
of 1885, Section 3. 

10 Virginia, Code, Section 1 to 23 ; Oregon, Code, Section 3389. Colorado, 
M's. A. S. , 4005; Utah, Code of 1898, Section 1892. 



34 The City School District 

class, and the cities of the first and third classes are still provided 
for under special charters. 

Special charters excepted. In general, where the state legis- 
latures are not specifically required by constitutional provisions to 
incorporate their cities under general laws, certain cities are still 
the object of special legislation. 11 Where special legislation is 
prohibited by constitutional provisions, cities already organized 
under special charters are frequently excepted from the operation 
of general laws in so far as they are in conflict with the pro- 
visions of such charters. 12 In such general laws a method is 
usually provided by which such cities may abandon their special 
charters and become organized under the general laws. 13 

Sometimes it is provided that these cities may adopt any pro- 
vision of the general laws and only so far abandon their special 
charter, the same remaining in all other respects operative. On 
the other hand there are instances where the state legislatures 
have made general laws applicable to all cities, of all cities of 
a given class, without regard to the provisions of special char- 
ters. 14 Where special legislation is entirely prohibited, special 
charters may not be either altered or amended, and as a result 
general laws naturally take the place gradually of such special 
laws. In some instances about all of such charters that is now 
left operative pertaining to matters of public education are those 
provisions which have to do with the manner in which, the times 
at which, and the terms for which the members of the board of 
education shall be elected or appointed, and the number which 
shall constitute such board. 15 

Besides those states, it may be added, which have enacted 
general codes applicable to some or all of the city school dis- 
tricts within their respective limits, there are still states which 

11 New England states, New York, Michigan. 

12 New York, Charter for city school districts of the second class not 
applicable to Syracuse and Utica. 

13 New Jersey offers two options in the matter of providing for the 
Board of Education. Only two city school districts have adopted either 
one of the two. Most of these districts have Boards of Education 
provided for under old charters. In other respects all are under one 
general law. 

u Illinois, Act approved May 28, 1889, also Act approved June 2, 1891. 
Minnesota, chap. 289, Laws of 1903, also chap. 50, Laws of 1907. 
16 New Jersey. 



The City School District 35 

for the most part provide for such districts only by special laws. 16 
There appears to be only a single state which has no city school 
district system. 17 There are a few states which have each only 
one such district, which is provided for under a special charter. 18 
Of those states which have developed in any large measure 
a city school district system, only those in New England and a 
few Southern states appear to be making little or no progress 
in the way of providing general codes for them. The state of 
Georgia annually burdens her statute books with special laws af- 
fecting her city school districts. The same is true of the state 
of New York, although New York has made some progress 
towards providing general codes. 



18 New England states are conspicuous for the absence of General 
Codes for city school districts. But here also is found a considerable 
body of general laws applicable to all city school districts. This is 
particularly true of Massachusetts and Connecticut. 

17 Florida : It has a general law providing in a measure for such 
districts, but no city has adopted the provision. 

18 Delaware, Maryland. 



PART II 

ORGANIZATION AND FISCAL AFFAIRS 



CHAPTER I 
ORGANIZATION 

i. General Organization 

Introductory. A further development of this subject might 
logically take either of the two lines indicated in these chapters: 
the one having to do with the relation of the city school district 
to the city, the other with the relation of the city school dis- 
trict to the state, as shown in the various statutes, and as they 
affect the organization and fiscal affairs of such district. The 
former would involve tracing out in some detail the various re- 
lations in which the city school district stands with reference to 
the city, varying as it does in these relations from a department 
in the city government differing in no essential particular from 
other departments to one of practical independence of such gov- 
ernment. The latter would involve a portrayal of the nature of 
the control which the state exercises over the city school dis- 
trict, and of the varying degrees in which it is provided 
for by general laws, in substance as well as in form, and 
the essential differences in the character of such laws and of 
special laws as affecting such district. Either one of these 
lines of development would be of interest, however, chiefly 
to the student of administrative law, and would have little 
practical value for the student of public education. For this 
reason it is thought that a general study of the organization and 
fiscal affairs of the city school district, as provided by statute, 
may be more profitable. These matters, however, are important 
and necessary to a full understanding of such district. Never- 
theless, if the facts already given be kept in mind, those elements 
in such general study which are chiefly of interest to the student 
of administrative law may be kept largely in the background. 

36 



Organization 37 

In the study of the organization of the city school district no 
distinction will be made between those districts which are pro- 
vided for by general legislation and those by special legislation, 
though these facts may be noted occasionally. Nor does it seem ad- 
visable to draw any hard and fast line between those city districts 
which are provided for as a department of the city and those 
for the administration of which an independent corporation has 
been created. The aim here will be rather to describe in as brief 
space as possible the various agencies utilized or created by the 
state for the administration of the public schools within the cor- 
porate limits of the city, or within the corporate limits of the 
city school district where these differ from those of the city. As 
a matter of fact, whether the city school district is provided for 
as a department of the city government or is created an inde- 
pendent corporation exclusively for educational purposes, various 
officers of the city government are frequently charged with im- 
portant functions in connection with public education within its 
limits. But, as has been seen, this is true also of other munici- 
pal corporations as well as of the city. The state has also 
utilized for the administration of schools within the city school 
district various agencies provided by it for the administration 
of educational or other affairs of the state in its different sub- 
divisions or in the state as a whole. 

Classification of various agencies. In the study of the organi- 
zation of the city school district it seems advisable to classify 
these various agencies, created by the state, which go to make 
up the organization of such district, according as they have 
been created primarily for the discharge of educational functions 
or of other functions, discharging such educational functions as 
they do in an ex-officio capacity. Those agencies which have 
been created primarily for the discharge of educational functions 
may be further differentiated according as they exist primarily 
for the discharge of functions in connection with the city school 
district or with another sub-division of the state or with the state 
as a whole. The board of education is quite uniformly the most 
important agency in the organization of the city school district. 
Other agencies may then also be considered according as they 
act in the discharge of their duties as authorities subordinate to, 
coordinate with, or superior to such board. 



38 The City School District 

Various boards and officers. Besides the board of education 
there are boards, such as examining boards, 1 library boards, 2 and 
boards in charge of special schools. 3 In a few city districts there 
are also divisional or sectional boards of education, but, except 
in a few instances in Pennsylvania, their functions are unimpor- 
tant. 4 In all city school districts of importance provision is made 
for a superintendent of schools, and in some his functions are 
prescribed. In a few of the more important districts assistant or 
associate superintendents are specially provided for. 5 Provision 
is made in a few instances for district superintendents and boards 
of superintendents. 6 Special supervisors may be provided for, 
such as a supervisor of lectures in New York. 

Officers and employees — distinction. In all city school dis- 
tricts, provision is made, of course, for principals and teachers. 
Their duties are not as a rule prescribed, and the relation in 
which they stand with reference to the district is usually a 
contractual one. 7 This is frequently true also of the superin- 
tendent of schools, but more and more the superintendent is 

1 New York City, Indianapolis; Ohio, all cities; and many others. 

2 Niagara Falls; commonly in California. 

s Industrial schools in Massachusetts, particularly. 
4 New York City. 
New York — 2nd class providing visiting committees; Baltimore pro- 
viding visiting committees; Philadelphia, Pittsburgh. 

6 Boston, Milwaukee, New York. 

8 New York City, Philadelphia, and Baltimore. 

7 ' ' By an office is understood a right or duty conferred or imposed by 
law on a person or several persons to act in the execution and applica- 
tion of the law. By officers are meant those persons on whom an office 
has been conferred or imposed. The government may, however, either 
in its central or local organizations enter into private legal relations and 
as a consequence may have employees. Inasmuch as its employees are 
regarded as having entered into contract with the government, no state 
may, under the constitution of the United States, pass any law which 
impairs the obligation of a contract of employment made by such state. 
But since the official relation is not regarded as a contractural relation but 
as a relation of the public law, a state is not regarded by the courts as 
prevented from changing the terms of the official relation even after it 
has been entered into by the officer. Furthermore , inasmuch as the official 
relation is a public legal relation and the relation of the employer and 
employee is a private legal relation, the rules of the public law apply to the 
official relation, while the rules of the private law apply to all government 
employments.". . Goodnow, Principles of Administrative Law, p. 222. 



Organisation 39 

becoming recognized as an officer. There are also a few recent 
instances of teachers having been declared by statute to hold 
an official rather than a contractual relation with respect to 
the district. 8 

Non-professional agents. The number of non-professional 
agents provided for the city school district is large. There ap- 
pears to be a tendency towards relieving the board of education 
from all executive functions, non-professional as well as profes- 
sional. There appears also to be a tendency towards permitting 
officers of city or other municipal corporations to discharge the 
functions commonly discharged by non-professional agents. If 
this latter tendency continues, as there are reasons to believe that 
it will, the number of such agents is not likely ever to increase in 
any large degree. At the present time provisions are made in a 
few instances for certain commissions, such as schoolhouse com- 
mission, 9 high school building commission, 10 commission for the 
management of teachers retirement fund, 11 sinking fund com- 
mission. 12 Among other agents provided for are business man- 
ager or director, 13 superintendent of buildings, 14 superintendent 
of supplies, 15 purchasing agent, 16 supervising architect. 17 A 
treasurer and a secretary or clerk are quite uniformly provided 
for, and commonly their duties are prescribed. Sometimes the 
president of the board of education is charged with specific 
functions. 18 

State and county officers. Other agencies created exclusively 
for the administration of school affairs, though not primarily 
those of the city school district, are the state and county boards 
of education and the state and county superintendents, the state 



8 Syracuse ; Stockton, Cal. 

9 Boston, Mass. 

10 Brockton, Mass. 

11 Indianapolis, Schenectady, Harrisburg, Milwaukee. 

12 Ohio. 

13 Indianapolis, New Jersey, Ohio. 

14 New York, St. Louis, Philadelphia, Baltimore, Ohio, New Haven. 

15 New York and Philadelphia. 

16 Washington (state). 

17 Rochester. 

18 Grand Rapids — President of the Board of Education may veto acts 
of the Board; two-thirds majority required for vote to pass over veto. 

Dallas, Texas, charter of 1907, art., Section 2. 



40 The City School District 

and county examining boards and text-book commissions. Poten- 
tially the state boards and superintendents appear to have the 
same authority with regard to the city school districts as with 
regard to other school divisions of the state. The city school 
district is, however, frequently exempt from all control on the 
part of the county school authorities. 19 The city school district 
is commonly authorized to examine and grant certificates to 
teachers, though it is sometimes provided that the standards set 
may be higher than those set by the state. 20 The authority vested 
in state text-book commissions is sometimes not extended to the 
city school district or is modified in its application to it. 21 

Functionaries acting in ex-oMcio capacity. The number of 
functionaries discharging educational duties in an ex-officio ca- 
pacity appears quite properly to be increasing. The matter of 
organizing new city school districts, or adding adjoining terri- 
tory to city school districts already organized, is sometimes left 
in the discretion of some local authority, such as the board of 
county commissioners 22 or county board of education, who act- 
ing under the law may organize such districts upon petition being 
presented signed by a certain number of the electors from the 
district seeking organization. Generally, the city school district 
depends in a large measure for its revenue upon a property tax 
levy, which is based upon an assessed valuation of the property 
upon which the tax is to be levied. Those who levy taxes for 
school purposes are uniformly required to base their levy upon 
the property valuation assessed for levying taxes for city or state 
and county purposes. The function of levying taxes for school 
purposes is usually performed by the city or the state and county 
taxing authorities. 23 The city school district is not generally 
charged with the function of collecting taxes, and where it is, 



19 Utah, Code of 1898, Section 1892; also constitution x-6, infra, p. 30. 
Pennsylvania, School Laws of 1907, p. 139. 

20 New York, Chapter 543, Laws of 1907, Section 3, Syracuse. 

21 Missouri, Revised School Laws of 1907, p. 106. Missouri, Act ap- 
proved March 23, 1897, Sec. 11 — St. Louis. Georgia, Act approved 
Aug. 13, 1903, Sec. 19. Wisconsin, chap. 561, Laws of 1907, Sec. 19. 

Iowa, Report of Educational Commission, 1908, p. 59. 

22 Idaho — Political Code, Sec. 1070. 

23 In all cases where the board of education in making its annual esti- 
mates expresses the amount desired in other than a rate based upon the 
valuation of property. 



Organisation 41 

it is usually required to employ as collectors those who collect the 
taxes for city or for state and county purposes. 24 

City officers. With regard to the matter of preparing estimates 
of the amount of money required for the current year, the board 
of education is uniformly charged with this duty and quite gen- 
erally exercises final authority in the matter. However, in a few 
states and in a large number of special charter city school dis- 
tricts the city council, the board of estimate and apportionment, 
the city controller, or the mayor exercises important functions in 
this connection. 25 In a few instances one or other of these authori- 
ties determines finally the nature and amount of such estimates. 26 
Where the board of education fails to prepare such estimates it 
is provided in a few cases that some other authority shall pre- 
pare them, such as the county commissioners, 27 county board of 
education, 28 or board of tax levy. 29 Boards created primarily for 
the discharge of functions in connection with the city, such as 
boards of estimates and apportionment, boards of contract and 
supply, 30 boards of public work, 31 exercise important functions 
in a large number of city school districts. 

The city or county treasurer is very commonly made the cus- 
todian of school funds, 32 and the city auditor or controller some- 
times audits school accounts. 33 In a few states school accounts 



24 St. Louis appears to be an exception: Charter, Section 22. 

25 In the New England states, New York, Baltimore, Michigan, Cali- 
fornia, quite generally so. Massachusetts, chap. 322, Laws of 1899. 
Lawrence. 

24 In the case of the city school districts of the second class and several 
special charter city school districts in New York; quite generally in New 
England, Baltimore, etc. 

27 Ohio School Laws, Sec. 3969. 

28 Iowa, Report of Educational Commission 1908, p. 68. 

29 Minneapolis charter Sec. 7. 

30 Several city school districts in New York — Rochester. 

31 School Laws of Wisconsin of 1905, p. 206 (General Laws, Sec. 925— 
118). New York, Chapter 548, Laws of 1907. 

32 City Treasurer quite uniformly so in New England states, New York, 
New Jersey, California. Also in a number of cities in Pennsylvania 
which have adopted a provision of the law authorizing it. In Washington 
and a number of other western states the county treasurer is custodian 
of the school fund of the city school district. 

33 This is quite commonly so where the city treasurer is custodian of 
school funds. 



42 The City School District 

are audited by state examiners or state accountants. The mayor 
or city council may be required to employ an expert accountant 
to audit school accounts. 34 Expert accountants are sometimes 
employed where not required by law. 

The members of the board of education are frequently ap- 
pointed by the mayor of the city within the corporate limits of 
the school district ; sometimes they are appointed by the mayor 
and the council or by the mayor with the confirmation of the 
council. Prior to the year 1903 the city council for a city of 
the fourth class in Minnesota performed all the functions of a 
board of education. 35 In one unimportant instance the mayor 
and council were created a board of education. 39 Occasionally 
the mayor and council are vested with authority to provide a 
board of education and to prescribe its duties. In Buffalo the 
functions of a board of education are performed by a committee 
of the city council subject to the approval of that body. In a few 
cases the mayor is made an ex-officio member of the board of edu- 
cation, and in one or two cases the mayor is made ex-officio 
president of such board. But more commonly both the mayor 
and members of the city council are made ineligible to member- 
ship in the board of education. 37 

In general it may be said, however, that the board of educa- 
tion is being more and more guarded in its membership against 
all the political influence and control for which it is thought that 



34 St. Louis. 

35 Minnesota, Chapter 289,Lawsof 1903; also Chapter 289, Laws of 1907. 
38 Illinois: Alton, Bloomington, Decatur, Galesburg, Jacksonville, 

Kankakee, Peoria, Rock Island, Springfield. 

Prior to 1889, in the case of some if not all of these cities, the city council 
was ex-officio the board of education. In 1 889 a law was passed providing 
for a board of education to be composed of two members from each ward 
and one at large, one from each ward to be nominated by the mayor and 
confirmed by the council annually. The member at large thus appointed 
is president of the board and serves for one year only. — Act approved 
May 28, 1889. 

In 1 89 1 a law was passed applicable to all cities under special 
charters (having a population of not less than 1,000 nor more than 
20,000), providing for elective boards when so determined by a majority 
vote of electors at an election called upon petition of 50 voters. — Act 
approved June 2, 1891. 

37 Boston; city school districts of second class in Kansas; Virginia, Code 
Section 1527. 



Organization 43 

the city governments usually stand. 38 On the other hand, there 
is a tendency towards utilizing regular city agencies for the 
discharge of functions in connection with the city school district, 
acting however in the discharge of such functions either under 
the direction or with the approval of the board of education, or 
exercising authority co-ordinate with that of such board. 

2. The Board of Education* 

Introductory. Xo one thing relating to the administration of 
the city school district has been the object of so much agitation 
and discussion as the board of education. The most desirable 
qualifications for membership : how membership should be 
effected, whether by appointment or by election; if by election, 
whether by ward or by district or at large ; if by appointment, in 
what authority the power to appoint should be vested ; how nomi- 
nations should be made ; what should be the tenure of office of 
members : what the method of renewal : the number of members 
of which the board in any given instance should be composed ; 
what powers the board should possess ; what should be its relation 
to other officers and administrative agents of the district : what 
the relation to the officers of the city or to those officers within 
the city discharging other state functions — are some of the ques- 
tions that are considered vital. It is not the purpose of this brief 
discussion to attempt to answer these questions. Information is 
given, however, which is necessary to an intelligent solution of 
any of them. The statutory provisions bearing upon these 
matters have been examined in connection with all the more im- 
portant city school districts and as many less important or smaller 
districts. Xo serious effort has been made to trace the changes 
which appear to be rapidly taking place, or to note the various 
tendencies. The facts here given are sufficient, however, to form 
a basis for such a study, the value of which will be readily appre- 
ciated bv those interested. 



38 Goodnow. City Government in the United States, p. 16. 
School Board Journal, April. 190S, p. S. 

* Other titles by which this body is known are : Board of School Com- 
missioners, Board of School Inspectors. Board of Controllers. Board of 
Directors, Board of Trustees, School Board, and School Committee. 
Board of Education as used here is intended to include all of these. 



44 The City School District 

A corporate body. The board of education, considered from 
the point of view of authority vested, is in general by far the 
most important agency provided by the state for the administra- 
tion of the city school district. It is commonly a body corporate. 
It has to do exclusively with school affairs within the city 
school district for which it is created the organic authority. 
Within this sphere its powers are usually broad. They are always 
enumerated, and sometimes they are enumerated in great detail. 
The powers which the board of education may exercise are de- 
termined by the organic laws of the district, as interpreted by 
the courts. 

The more important city school districts whose boards of 
education are not bodies corporate are — Baltimore, Chicago, 
Nashville, Rochester, Syracuse, San Francisco and New Haven. 
The board of education for the city of New York is guaranteed 
" the powers and privileges of a corporation " 39 for specific 
purposes. The title to all school property is vested in the city 
but " suits in relation to such property shall be brought in the 
name of the board of education." 40 In some instances the board 
of education is not a body corporate but resembles directors of 
a corporation. The school district is the corporation. Prac- 
tically, this is a distinction without a difference, though legally 
the distinction is important. 

Composed of lay members. Boards of education are composed 
almost exclusively of lay members. This is true of those mem- 
bers acting in an ex-officio capacity, as well as of the regularly 
elected or appointed members. The superintendent of schools 
is sometimes made a member of the board, but without the right 
to vote. Usually boards of education are provided for by direct 
legislative enactment, but in a few instances the city council is 
empowered to create such board by ordinance and to prescribe 
its duties. In one unimportant instance the mayor and the city 
council are declared to be the board of education. 

Number of members. The number of members which may 
compose a board of education differs greatly. At the present 
time there is a decided tendency towards small boards. Only 
comparatively few boards are now composed of more than fifteen 
members, and some of the most important city school districts 

39 Charter, Section 1062. 

40 Charter, Section 1065. 



Organisation 45 

have boards of five members or less. The state of Pennsylvania 
has been conspicuous for city school districts with boards of 
large membership, 41 but recently proposed legislation provides 
for the two, districts of the first class boards of fifteen members, 
for districts of the second class boards of nine members, and for 
all others boards of five members. Outside the state of Pennsyl- 
vania, there are scarcely a dozen city school districts of import- 
ance which have boards composed of more than fifteen members. 
New York, Chicago, Philadelphia, Cincinnati, and Providence are 
the most important cities with boards of education with a large 
membership. 42 The new charters proposed for New York and 
for Chicago 43 reduce the membership of these boards to fifteen. 

In Pittsburgh there are 45 sub-districts each 
having a board of education with power "to 
levy a local tax ; to elect teachers ; to purchase 
grounds; to erect school buildings; to provide 
school equipments ; to employ janitors ; to per- 
form all duties necessary for the maintenance 
of the schools, except paying teachers and pro- 
viding pupils with text-books, stationery, etc. ' ' 
Each one of these boards elects every three 
years a member of the Central Board of Educa- 
tion. This member may or may not be a 
member of a sub-district board. 

Allegheny has 15 sub-district boards not 
unlike those of Pittsburg, each composed of 
six members. These sub-district boards make 
up the central board, giving it a membership of 90. 

* 2 Some of the more important city school districts with large boards 
are: New York, 46; Providence, 43; Worcester, 30; Cincinnati, 27; 
Chicago, 21; Wheeling, 21; New Orleans, 20; New Bedford, 18; Detroit, 
17; Peoria, 16; Somerville, 16. 

The general code of Ohio provides that the Board of Education for 
city school districts shall be composed of not less than two nor more 
than seven elected at large, and not less than two nor more than thirty 
elected from and by sub-districts. Under this provision Cleveland has 
a board of seven members, five elected at large and two from sub-districts, 
and, as is seen above, Cincinnati has a board of 27 members: three are 
elected at large and twenty-four from and by sub-districts. The state 
Legislature of 1908 passed an act reducing the possible size of the Board 
of Education, but an attempt was made to make certain features appli- 
cable only to certain cities, and the act has been declared unconstitutional. 
43 See the Report of the Educational Commission of the city of Chicago, 



41 Philadelphia 


21 


Pittsburgh 


45 


Allegheny 


90 


Reading 


64 


Harrisburg 


3° 


Scranton 


22 


Lancaster 


27 


Erie 


18 


Norristown 


22 


Johnstown 


21 


McKee sport 


22 


South Bethehlem 


15 


Mt. Carmel 


12 



46 



The City School District 



Several bills have recently been introduced into the legislature 
of the state of Rhode Island providing for a board of education 
for Providence of small membership. Those city school districts 
in which ward or other local representation is provided for have 
as a rule the boards of larger membership. 

Of seventy of the more important city school districts 
chosen more or less at random from thirty different states (not 
including Pennsylvania), eleven have boards of more than fif- 
teen members and twenty-five have boards of more than nine 
members. In twenty of these twenty-five ward or other local 
representation is provided for. Twelve of the other districts 
have boards of nine members, ten of seven members, six of six 
members, thirteen of five, one of four, and three of three 
members. 

The following table will show by states the size of the boards 
of education provided for by the general laws: 



Alabama . 
Arkansas , 



California : 

ist class 12 



2nd class. 
3rd class. 
4th class. 
5th class. 

Colorado : 

ist class. 

2nd class. 
Idaho 



Illinois : 

Chicago 
Others . 



Indiana : 

ist class. 
Others . . . 



Iowa : 

ist class 

Others 

Kansas : 

ist class 

2nd class 

Kentucky, each ward 



21 
6 

5 
3 

7 
5 

6 
6 



Michigan : 

4th class 6 

Minnesota : 

Independent 6 

4th class, each ward 2 

at large 1 

Mississippi : 

Separate 5 



Missouri : 

ist class 12 

2nd class 6 

Others 6 

Montana : 

ist class 

2nd class . . . , 



7 

5 

3rd class 3 



Nebraska : 

Metropolitan, 
ist class. . . . 



15 



New Jersey 9 

New York: 

2nd class 3 

North Carolina 5-7 



Organization 



47 



North Dakota : 

Independent * 

Special 5 

Ohio at large, 2-7 

by wards, 2-30 
Oklahoma : 

1 st class, each ward 1 

Oregon : 

1st 'class 5 

2nd class 3 

3rd class 3 

Pennsylvania : 4i 

1st class 15 

2nd class 9 

3rd class 5 

South Dakota 5 



Tennessee, not exceeding 6 

Texas 7 

Utah: 

1st class 10 

2nd class 5 

Washington : 

1st class 5 

2nd class 5 

Wisconsin : 

1 st class 15 

General Charter. 

each ward 1 

at large 3 

Wyoming 3 

Electors may vote 6 



Boards of Education in the one hundred largest cities, ac- 
cording to the census of 1900: 



New York, N. Y 46 

Chicago, 111 21 

Philadelphia, Pa 21 

St. Louis, Mo 12 

Boston, Mass 5 

Baltimore, Md 9 

Cleveland, 7 

Buffalo, N. Y 7 

San Francisco, Cal 4 

Cincinnati, O 27 

Pittsburgh, Pa 45 

New Orleans, La 17 

Detroit, Mich 17 

Milwaukee, Wis 15 

Washington, D. C 7 

Newark, N. J 9 

Jersey City, N. J 13 

Louisville, Ky 14 

Minneapolis, Minn 7 

Providence, R. 1 30 

Indianapolis, Ind 5 

Kansas City, Mo 6 

St. Paul, Minn 7 



appointed by the mayor. 

appointed by the mayor. 

appointed by court of common pleas. 

elected. 

elected. 

appointed by the mayor and confirmed 

by 2nd branch of city council, 
elected. 

Committee of the City Council, 
appointed by the mayor, 
elected. 

elected by the local boards, 
elected, and 3 ex-officio. 
elected, 
elected. 

appointed by the Commissioners, 
appointed by the mayor, 
appointed by the mayor, 
elected, 
elected. 

elected, and 3 ex-officio. 
elected, 
elected, 
appointed by the mayor. 



* 1 from each ward; where only three wards, 1 from each ward and 
at large; where even number of wards, 1 elected at large. 
** Recommended by the Educational Committee of 1909. 



4 8 



The City School District 



Rochester, N. Y 5 elected. 

Denver, Col 5 elected. 

Toledo, 5 elected. 

Allegheny, Pa 90 elected, made up of 15 local boards. 

Columbus, O 15 elected. 

Worcester, Mass 30 elected. 

Syracuse, N. Y 7 elected. 

New Haven, Conn 7 appointed by the mayor. 

Paterson, N. J . 8 appointed by the mayor. 

Fall River, Mass 9 elected, Board of Aldermen determines 

number. 

St. Joseph, Mo 6 elected. 

Omaha, Neb 15 elected. 

Los Angeles, Cal 7 elected. 

Memphis, Tenn 5 elected. 

Scranton, Pa 22 elected over 100,000 population. 

Lowell, Mass 9 elected. 

Albany, N. Y 3 appointed by the mayor. 

Cambridge, Mass 5 elected. 

Portland, Ore 5 elected. 

Atlanta, Ga 7 elected, and 2 ex-officio. 

Grand Rapids, Mich 9 elected. 

Dayton, 12 elected. 

Richmond, Va 9 elected. 

Nashville, Tenn 9 appointed by the mayor and confirmed 

by the council. 

Seattle, Wash 5 elected. 

Hartford, Conn No central board; district boards only. 

Reading, Pa 64 elected. 

Wilmington, Del 13 elected. 

Camden, N. J 9 elected. 

Trenton, N. J 8 elected, and mayor ex-officio. 

Troy, N. Y 3 appointed by the mayor. 

Bridgeport, Conn 12 elected. 

Lynn, Mass 12 elected. 

Oakland, Cal 11 elected. 

Lawrence, Mass 12 elected. 

New Bedford, Mass 18 elected. 

Des Moines, la 7 elected. 

Springfield, Mass 9 elected, and mayor chairman ex-officio. 

Somerville, Mass 16 elected. 

Hoboken, N. J 8 elected, and mayor ex-officio. 

Evans ville, Ind 3 appointed by the mayor. 

Manchester, N. H 10 elected, mayor and president of common 

council ex-officio. 

Utica, N. Y 6 elected. 

Peoria, 111 16 elected, and mayor ex-officio. 

Charleston, S. C 6 elected, and 4 appointed by the Governor. 



Organisation 



49 



Savannah, Ga 12 self -perpetuating 9, chosen by mayor 3.* 

Salt Lake City, Utah 10 elected. 

San Antonio, Tex 7 elected. 

Duluth, Minn 9 elected. 

Erie, Pa 18 elected. 

Elizabeth, N. J 12 elected. 

Wilkesbarre, Pa 6 elected. 

Kansas City, Kan 6 elected. 

Harrisburg, Pa 30 elected. 

Portland, Maine 12 elected, and mayor ex-officio. 

Yonkers, N. Y 15 appointed by the mayor. 

Norfolk, Va 12 elected by city council in joint session. 

Waterbury, Conn 7 elected, and mayor ex-officio (Chapter 

170, Laws 1906). 

Holyoke, Mass 9 elected. 

Fort Wayne, Ind 3 appointed by the mayor and council. 

Youngstown, 7 elected. 

Houston, Tex 7 appointed by the Board of Commissioners. 

Covington, Ky 12 elected. 

Akron, 7 elected. 

Dallas, Tex 7 elected. 

Saginaw, Mich 

Lancaster, Pa 27 elected. 

Lincoln, Neb 9 elected. 

Brockton, Mass 9 elected, and mayor ex-officio (chairman). 

Binghamton, N. Y 5 appointed by the mayor. 

Augusta, Ga 15 elected, and ordinary ex-officio. 

Pawtucket, R. 1 9 elected. 

Altoona, Pa 6 elected. 

Wheeling, W. Va 21 elected. 

Mobile. Ala 

Birmingham, Ala 6 elected, and mayor ex-officio. 

Little Rock, Ark 6 elected. 

Qualifications of members. The qualifications required for 
membership in a board of education vary considerably in the 
different states and in the different city school districts of the 
same state, whether operating under general or special laws. 
The whole number of qualifications makes quite a long list. The 
following are some of those more or less commonly required; 
qualified elector, qualified school elector, of the male sex, of a 
specified minimum age, resident of the district for a specified 
period just prior to election or appointment varying from one to 



*i from each ward; where only three wards, 1 from each ward and 2 
at large; where even number of wards, 1 elected at large. 



■5o The City School District 

five years in length, freeholder, tax-payer, patron of the schools, 
not pecuniarily interested, known to be interested in public 
schools, not a holder of any lucrative public office, not otherwise 
officially connected with the schools, not a member of the city 
council, of good moral character, able to read and write. Mem- 
bers before taking a seat in the board are usually required to 
subscribe to an oath of office. This may be the usual oath" of 
public officers, or it may be a special form containing matter 
having special reference to the position of board member. Quite 
frequently the board itself is permitted to judge of the qualifica- 
tions of its own members. 45 In a few instances members of 
boards of education are required to give bond conditioned for 
the faithful discharge of their duties as members.' 46 

Elective or appointive. The members of a board of education 
may be either elective or appointive, but usually they are 
elective. 

Members of all boards of education in Indiana, except those 
of Indianapolis and Evansville, are chosen by the city councils. 
In Evansville members are appointed by the mayor, and in 
Indianapolis they are elected by the people. In New York mem- 
bers of the boards of education for cities of the second class are 
appointed by the mayor. This is true also in the case of New 
York City and a few other more or less important cities of the 
state. Other important school districts having appointive boards 
are Baltimore, Chicago, Philadelphia, San Francisco, Jersey City, 
New Haven, Newark, St. Paul. In Philadelphia members of 
the board are appointed by the judges of the court of common 
pleas ; in the other cities they are appointed by the mayor. The 
state of New Jersey has a general law provision for both elec- 
tive and appointive boards, and a city may choose which of the 
two it will adopt. Only two of the more important cities have 
adopted either provision: one chose the appointive and the other 
the elective. In Washington the members of the board are ap- 
pointed by the Commissioners of the District. In Charleston, 
South Carolina, four members are appointed by the Governor 
and six are elected. 



45 New Orleans; Holyoke, Wilmington. 
Kentucky cities of second and third classes. 
Massachusetts, Chapter 354, Laws of 1904, Somerville. 

46 Montana, School Laws of 1903, Sec. 1787 — members of boards of 
education for cities of 20,000 population or over required to give bond 
for $10,000 each. New York, Chap. 751, Laws of 1895 — Hudson. 



Organization 51 

In the case of elective boards, ward or district representation 
is quite commonly provided for. This is true also in a few 
instances where there are appointive boards. The tendency is, 
however, to get away from this practice or at least away from 
its evil effects. Two methods have been employed : one is to 
establish special districts for this purpose, and the other is to 
have the members elected at large, though still providing that 
each district or ward be represented in the board. In the state 
of Ohio, and in a few other instances, the two methods are 
combined. 

There are still a few instances of boards with members serv- 
ing in an ex-officio capacity. 47 This is frequently true of city 
school districts in Georgia and in the New England states. In 
a few instances the mayor is made ex-officio president of the 
board. 48 

Nomination. In the case of members of boards of education, 
as in the case of political officers, the question of getting the 
proper persons before the electors has given no little trouble. 
Several devices have been employed, and the one which ap- 
pears to be gaining ground is that of nomination by petition — 
a plan adopted from England. The petition plan involves pre- 
senting to the proper authority, on or before the date specified 
in the law, a written petition in which a person is nominated for 
each or any one of the positions to be filled. Usually it is pro- 
vided that such petitions be signed by a certain number or a 
certain proportion of the electors of the district. In Colorado, 
however, any person may become a candidate by filing his name 
with the secretary of the board eight days before the election. 49 
This provision is applicable to all city school districts of the first 
and second classes. The states and individual cities which have 
adopted the petition plan of nomination are shown in the follow- 
ing table. The number of persons required to sign each petition 
and the number of days before election such petition must be 
presented are also shown. 



47 New Orleans; Providence; Atlanta; Trenton; Springfield, Mass.; 
Manchester; Portland, Me. ; Waterbury, Conn. ; Augusta; Birmingham; 
Hoboken; Brockton, Mass. 

48 Springfield, Mass. ; Manchester, New Hampshire ; Brockton, Mass. 

49 The Annotated School Laws of 1907, Sec. 92. (3 Mills (Rev.) — 
4009). 



52 



The City School District 



State 



Colorado : 

, ist and 2nd Class. 
Indiana : 

ist! Class. ........ 

I6wa| : 

Proposed for all . . 
Michigan: 

. 4th ! Class 

Grand Rapids 
Montana :." " 

,; is't ( Class. 

2nd and 3d Class . 

Ohio': Ml.'.... 

Washington .': • 

ist and 2nd Class. 
Wisconsin:, 

ist. Class . . 

Delaware * ' 
• Wilmington. . . . . . 



No. required 
to sign 
petition 


No. of days 
before 
election 


candidate 


8 


300 


. 40 




90 


25 

100 


5 
10 


20* 

S 
1% electors 


10 

Not specified 

15 




10 


500 


10 


25 


15 



Time, of renewal of membership. There is no uniformity with 
regard to the time of electing or appointing members of the board 
of education. Members are elected or appointed in one or more 
city school districts every month of the year, and almost every 
week. Quite frequently separate school elections are provided 
for. In such cases and in cases of appointive boards, the time 
might be well correlated with such interests as the time for 
making annual estimates, or the close of the fiscal or of the 
school year. Where only a single member is elected or appointed 
to a board of eleven members, for example, the time of making 
such appointment or of such election becomes unimportant; but 
where a considerable proportion of the membership changes each 
year, some such correlation would seem to merit more general 
consideration. 



* Nominations must be made in a meeting of electors called for the 
purpose at which at least 20 are present. 



Organization 53 

Tenure of members. The tenure of the members of boards of 
education differs in the different states and in the different city 
school districts of the same state. In some instances, however, 
members of all the boards in a given state have the same tenure. 
Generally, where different tenures obtain, a longer tenure is 
provided for members of the boards of education for the larger 
districts. , . ,-;, , 

Exceptions to this rule may be found in Kentucky, where 
members of the boards of education for city school districts of 
the first and second classes have a two-year tenure and mem- 
bers of the boards of education for city school districts of the 
third and fourth classes have a tenure of four years. In the 
state of Montana the tenure of members of the boards for dis- 
tricts of the first class is two years and the tenure of members 
of the boards for the districts of the second and third classes 
is three years. The general charter for cities of the first class 
in California provides for members of the boards of education 
a tenure of two years, while with regard to all other city school 
districts in the state, which are provided for under general laws, 
the tenure is four years. 

The tenure most commonly provided for is that of three years. 
In some thirty-six states a three-year tenure is provided and 
made applicable either to all or to one or more classes: of the 
city school district. On the other hand, a tenure of five or six 
years is provided in, the case of some of the most important city 
school districts. A tenure of two or of four years is not uncom- 
mon, and a tenure of seven years is provided for members of 
the board of education for Washington, D. C. 50 The members 
of the board of education for an unimportant city school district 
in the state of Georgia are given a tenure of eleven years, one 

member being elected each year. 

i 1 ii. . • ■ 

Tenure of two years : all city school districts of Alabama 
having a population of six thousand or over and provided .for 
under general laws; all city school districts of Texas provided 
for under general laws, also Dallas ; city school districts of 
the first and second classes in Kentucky, of the first class in 
Montana and in California ; and a number of city school dis- 
tricts provided for with regard to this by special charters, such 
as Jersey City, Patterson, Hoboken, Elizabeth, Somerville, and 
Portland in Maine. 



Seven year tenure also in Poughkeepsie, New York. 



54 The City School District 

Tenure of four years : all city school districts in Ohio, and 
in Idaho; all city school districts in California which are pro- 
vided for under general laws, except those of the first class ; 
city school districts of the third and fourth classes in Kentucky; 
those of the first and second classes in Utah; all Parish boards 
in Louisiana ; and such city school districts as those of Indian- 
apolis, New Haven, Rochester, Syracuse, Wilmington, San Fran- 
cisco, Detroit, Memphis, Scranton, and Charleston in South 
Carolina. 

Tenure of five years : all city school districts of the first 
class in Colorado and in Oregon ; also New York, Yonkers, 
Hudson, Binghamton, Cohoes, Kingston, in the state of New 
York ; and Knoxville in Tennessee. 

Tenure of six years: city school districts of the first class 
in Nebraska and in Wisconsin ; city school districts of the second 
class in New York and in Missouri ; Baltimore, Minneapolis, 
Wheeling, Oswego, Ogdensburg. 

Partial renewal of membership. The practice of partial re- 
newal of membership in boards of education is universal. Such 
partial renewal usually takes place annually, though in not a 
few instances a biennial partial renewal is provided for. The 
measure of the renewal which may take place in any one year 
will depend upon several things — the number of members of 
which the board of education is composed, the tenure of the 
members, whether annual or biennial partial renewal is provided 
for. If an annual partial renewal is provided for, the measure 
of renewal which may take place in any one year will be as 
nearly as possible the number of members divided by the number 
of years of tenure; if a biennial partial renewal is provided for, 
it will be twice this. This practice of partial renewal of mem- 
bership of boards is about the same, whether the boards be elec- 
tive or appointive. If ward or district representation is provided 
for, the principle of partial renewal is made to apply to such 
subdivisions as well, in so far as it is practicable. 

Vacancies -filled. Vacancies in appointive boards are filled by 
the regular appointing authority for the unexpired term; but in 
the case of elective boards various methods have been employed. 
The most common provision is for the remaining members to fill 
vacancies, either by a simple majority vote, by a majority of 
two-thirds, or by a majority of three-fourths. Vacancies in elec- 
tive boards are thus filled usually only until the next regular 
election rather than for the unexpired term. In Boston vacancies 



Organisation 55 

are filled " for the unexpired term at the next annual municipal 
election." In other city school districts of Massachusetts, ! va- 
cancies occurring in a board of education are filled by a joint com- 
mittee composed of the board of education and the board- of 
aldermen. In Montana vacancies in boards of education for 
city school districts of the first class are filled by the cou,n,ty 
superintendent with the confirmation of the remaining members. 
Vacancies in the board of education for the city school district 
of Rochester are filled by the mayor. 

In Nebraska the boards of education for city school districts 
of the first class having a population of forty thousand or over 
fill vacancies subject to the confirmation of the city council. In 
Missouri and Utah the boards fill vacancies, but should they fail 
to do so the county commissioners in Missouri and the mayor 
with the consent of the council in Utah are required to dis- 
charge this function. In Colorado the county superintendent fills 
vacancies in boards for city school districts of the second and 
third classes until the next election. 

Compensation of members. The members of boards of educa- 
tion as members quite uniformly receive no compensation for their 
services, and usually they are not permitted to receive compensa- 
tion to be paid out of school funds for services rendered in any 
capacity. There are, of course, not a few exceptions. The mem- 
bers of the board of education for the city school district of San 
Francisco receive an annual compensation of three thousand 
dollars each. This district is unique, however, in that it is the 
only one for which has been provided a board of education whose 
members are required to " give their entire time to the duties of 
their office." The members of the board of education for the city 
school district of Rochester receive an annual salary of twelve hun- 
dred dollars each. 51 Besides these two, there are a few instances 
of members being allowed small compensation, probably intended 
merely to meet such incidental expenses as they must incur in 
connection with the services they are required to perform. The 
amount of such compensation is sometimes determined ,by the 
board, within a very narrow maximum, and sometimes it is left 
to the discretion of the city council. 

The following are a few instances of provisions compensating 
members of boards of education : Utah, city school districts of 

61 New York Chap. 755, Laws of 1907, Art. II, Sec. 21 — Rochester. 



56 The City School District 

the first and second classes ; Montana, city school districts of 
the first class with a population of 20,000 or over ; Indiana, 
city school districts with a population of less than 50,000. In 
the case of Utah the amount is fixed by the board, not ex- 
ceeding in any one year the sum of one hundred dollars ; in the 
case of Montana, not exceeding two hundred and eight dollars; 
in Indiana the amount is fixed by the city council. In Memphis 
the president of the board and the chairman of the buildings 
committee of the board may each receive a sum not exceeding 
six hundred dollars annually, and members a sum not exceed- 
ing four hundred and eighty dollars. 

Removal of members. Frequently no special provisions are 
made for the removal from office of members of the board of 
of education. Where such provisions are made, in the 
case of elective boards the authority to remove is usually 
vested in the remaining members; in the case of appointive 
boards the authority is vested in the officer or body possessing 
the power of appointment. Members may be removed only for 
cause, after charges have been preferred and a hearing had. 
In a few instances it is specifically provided that the accused 
member shall be permitted to have counsel at the hearing. A 
majority of two-thirds is sometimes required for the removal of 
members where the authority is vested in the board. 

In Pennsylvania, 52 if a member of the board of education 
neglects to attend any two regular meetings of the board in 
succession, unless detained on account of sickness or prevented 
by absence from the district, or to act in his official capacity 
when in attendance, the remaining members may declare his seat 
vacant and appoint someone in his stead. In New Jersey, 53 a 
member who fails to attend three consecutive regular meetings 
may be removed by the board. In Nebraska 54 absence of any 
member from four consecutive regular meetings, unless on ac- 
count of sickness or consent of the board, shall vacate his posi- 
tion on the board ; similarly in the case of boards for city school 
districts of the first and second classes in Washington 55 and 
Wisconsin. 56 The board of education for New Orleans 57 shall 
declare vacant the position of any of its members who shall 

52 P. L. p. 618, Sec. 8; School Laws, p. 24-25. 

83 P. L. p. 618, Sec. 8; School Laws p. 24-25. 

84 School Law, Revision of 1903, p. 16-17. 

88 School Laws, Subdivision XIV, Sec. 16 — Schools in Cities. 

56 Code of Public Instruction, Session Laws, Chap. 118, Sec. 90, 1897. 

87 Laws of 1904, Act 167, Sec. 73. 



Organisation 57 

have failed to perform the duties assigned to him or who shall 
have absented himself from two consecutive monthly meetings 
of the board without leave. In St. Louis 58 any member failing 
to attend three consecutive regular meetings, unless excused by 
the board for satisfactory reasons, is deemed to have vacated his 
seat. 

Organisation required. The members of the boards of educa- 
tion are quite uniformly required by law to meet and organize. 
They are vested with authority to make by-laws for their govern- 
ment and rules and regulations for the discharge of duties im- 
posed upon them. 59 These by-laws, rules, and regulations, when 
not inconsistent with the laws of the state or of the United States 
or with rules and regulations of any superior administrative au- 
thority, may have the force of law. 60 Where the provisions of 
the law are general in character, these become very important. 

Time of organisation. There is no uniformity as to the time 
at which the boards of education shall organize, except that it 
is usually provided that such organization shall take place at 
the time of induction into office of new members. New members 
are sometimes inducted into office immediately upon their election 
or appointment, but more commonly their induction into office 
takes place from a few days to several months thereafter. In 
West Virginia, members of boards of education are elected in 
the month of November and their term of office does not begin 
until the following July. Boards of education are required to 
organize or to reorganize annually, but in a few instances biennial 
reorganizations are provided for. This is true of all city school 
districts in Utah, and of the city school districts of Minneapolis 
and of Wilmington. 

Offices ivhich may be filled by members. The only office pro- 
vided for in the organization of boards of education which the 
board is uniformly authorized to fill by selecting one from among 
its own members is that of vice-president. This office is com- 
monly of little importance and frequently not specifically provided 
for. Usually the board is authorized to choose one of its mem- 
bers for president, quite commonly a member may be chosen for 



68 Charter of the Board of Education of the City of St. Louis, Sec. 20. 

69 Wisconsin, Chap. 459, Laws of 1907, Sec. 5. 

60 Blue v. Beach, Supreme Court of Indiana, 155 2d., 121. School 
Laws of Minnesota, of 1907, p. 41. 



58 The City School District 

secretary, and not infrequently a member may be chosen for 
treasurer. But all these positions may be filled, and that of 
treasurer very often is filled, by persons, not members, acting in 
an ex-officio capacity. This is never true of the office of vice- 
president. The office of president, besides being sometimes filled 
by an officer acting in an ex-officio capacity, is in a few instances 
filled by election by the people or by appointment by the authority 
vested with the power to appoint the members of the board. 

There are a few instances of the mayor of the city being 
made ex-officio president of the board of education, as in the case 
of Hoboken, New Jersey ; Waterbury, Connecticut ; Lawrence, 
Massachusetts ; and Manchester, New Hampshire. The president 
of the board of education for any city school district in Illinois, 
provided for under general laws and having a population of less 
than 100,000, is " elected annually, at the same time the members 
of the board of education are elected." The president of the 
board of education for the city school district of Wilmington is 
elected at large for a period of four years. The President of 
the Board of Education for the city school district of Dallas, 
Texas, is elected and has veto power over acts of the board. 
The mayor of the city of Baltimore is required to designate one 
member as president at the time of making the appointment. 

Custodian of school funds. It is sometimes provided that a 
bank shall be made the custodian of school funds, in which case 
a treasurer may or may not be provided. In Kentucky, the secre- 
tary of the board of education for any city school district of the 
first class is required to receive all school funds and deposit them 
in a bank designated by the board. The office of treasurer is 
not provided for. In Ohio, where depositories for school funds 
are provided for, there may or may not be a treasurer, at the 
discretion of the board. In Texas, it is provided that " in cities 
having more than ten thousand population the board shall appoint 
as treasurer the person or corporation who offers satisfactory 

bond and the best bid of interest on the average daily 

balance for the privilege of acting as such treasurer," and that 
" in independent districts having less than ten thousand popula- 
tion the board may appoint such treasurer as is provided for towns 
of more than ten thousand population and under the same pro- 
visions." In Montana and in Washington, the county treasurer 
is made treasurer of boards of education for citv school districts. 



Organization 59 

In Louisiana, the parish superintendent of schools is ex-officio 
treasurer of the parish board, except in the case of New Orleans, 
where the city treasurer is treasurer of the board. The treasurer 
of boards of education for city school districts of the second class 
in Kansas is elected by the people. 

The city treasurer is also treasurer of the board of education, 
for city school districts of the first class in Illinois, Indiana, and 
Kansas ; in all city school districts in Ohio, Nebraska, Virginia, 
and New Jersey; in city school districts of the second class in 
Kentucky ; in city school districts of the fourth class and a num- 
ber of special charter city school districts in Michigan; in city 
school districts of the second class and a large number of special 
charter city school districts in New York ; and in a large number 
of special charter city school districts in other states. In In- 
diana city school districts having fifty thousand population and 
under, the treasurer is a member of the board ; this is true of 
all city school districts in Wyoming. In Pennsylvania city 
school districts of the third class, the treasurer may be a member 
of the board. 

Usually the city treasurer, when acting in the capacity of treas- 
urer of the board of education, stands in a relation to that body 
not different from that of a treasurer chosen exclusively for this 
office. He may, usually, receive extra compensation for his serv- 
ices as treasurer of the board of education to be paid out of the 
school funds, and he may be required to give bond payable to 
such board, conditioned for the faithful discharge of the duties 
of his office as treasurer of such board. 

Officers and employees — distinction. There is a number of 
offices, besides those of president, vice-president, secretary, and 
treasurer, which go to make up the full organization of a board 
of education. These are the only offices, however, in such organ- 
ization which may be filled by a person chosen from that body. 
There are a few instances of statutory committees which are 
composed at least in part of members of the board of education. 
They are charged usually with special functions, which are some- 
times of significant importance. 

If an attempt is made to draw a sharp distinction between an 
office and an employment or between an officer and an employee, 
it is difficult to determine just what officers have been provided 
for. 61 If the term officer may be understood to apply only to 



Blue v. Beach, Supreme Court of Indiana, 155 Indiana, 121. 



60 The City School District 

those persons in whom some specific powers have been vested or 
upon whom some special duties have been imposed by statute 
law, 62 which powers must be exercised and which duties must 
be discharged, if at all, not by the board of education nor by 
any agent that body may create by virtue of any general grant of 
power, but only by such persons, then comparatively few officers 
have been provided for. Usually, in the small city school districts 
there are none, excepting those officers who act as officers of the 
board of education only in an ex-officio capacity and over the 
selection of whom such board has no control. 

Professional officers commonly provided for. Besides the 
officers already mentioned, other officers most commonly provided 
for are the superintendent of schools and examiners or members 
of examining boards. The superintendent of schools is sometimes 
vested with large powers, which he exercises, however, under 
the control of the board. Examiners in the exercise of such 
powers as are vested in them are more or less independent of 
such control. In the case of a few important city school districts 
the superintendent of schools is an elective officer; 63 more com- 
monly, however, he is merely an employee of the board of educa- 
tion having no statutory functions to discharge. In a few in- 
stances principals and teachers are specifically provided for by 
law and are declared to be officers, rather than employees. 

N on-professional officers sometimes provided for. The most 
important instances of officers vested with more or less specific 

62 ' ' While there are other criteria which may be of use in distinguishing 
an office from an employment, the most important means of distinction 
is that, while an employment is created by contract, an office finds its 
source and its limitations in some act of governmental power. ' ' 

"If the provision of law provides for a definite position 

in the public service, fixing the duties to be discharged by the incumbent, 
his term of office, and the method by which the position is obtained, such 
position is to be regarded — in the absence of some peculiar statute — as an 
office and not as an employment. If, on the other hand, the position 
finds no basis in the law as above defined, but the law is founded upon 
an agreement made between the person holding such position and some 
authority in the government, which agreement determines the com- 
pensation, the duration of the employment, and the duties to be dis- 
charged by the person with whom such agreement is made, such a position 
is regarded as an employment and not as an office." (Goodnow, Prin- 
ciples of Administrative Law of the United States). 

63 Denver, Colorado; San Francisco, California; Buffalo, New York; 
and all city school districts of the fourth class in California. 



Organisation 61 

powers and charged with special duties of a non-professional char- 
acter are to be found in the city school districts of the first class 
in Missouri and in Pennsylvania, and in the city school districts 
of New York. For the first of these is provided a Commissioner 
of School Buildings; for the second a Superintendent of Build- 
ings and a Superintendent of Supplies. For the city school dis- 
trict of New York are provided a Superintendent of Buildings, a 
Superintendent of Supplies, and an Executive Committee of the 
board which exercises all executive powers with which that body 
is vested. For the city school district of the first class in In- 
diana is provided a Business Director, who not only has large 
executive powers and duties, but is also given a share in the 
legislative powers of the board in the exercise of a suspensory 
veto of " every resolution (of the Board) involving an expendi- 
ture of money or the approval of a contract for the payment of 
money, or for the purchase, sale, lease, or transfer of property, 
or levying any tax. 64 There are other instances of boards of 
education being vested with authority to appoint such officers, 
whose duties, however, are not usually fully prescribed by law 
and who are invested with no special powers. The board appoint- 
ing them has authority to prescribe their duties. 65 

The board of education as a legislative body. It has been seen 
that the only offices provided for, under the control of the board 
of education, to which a member of that body may be appointed, 
are president, vice-president, secretary, and treasurer; that the 
office of president is sometimes filled by the electors or by appoint- 
ment by an authority other than the board, or by the mayor of 
the city acting in an ex-officio capacity; that frequently no pro- 
vision is made for the office of vice-president; that the office of 
secretary may be filled by a person not a member of the board 
and frequently must be so filled ; and that the office of treasurer 
is commonly filled by another than a member of the board in 
accordance with statutory requirement. Thus it would appear 
that members of the boards of education are being confined in 
authority to such as is vested in them as members of the board of 



04 School Law of Indiana, 1907, p. 212 Sec. 261. See also Ohio School 
Laws of 1906, p. 122, (Chapter 9 Sec. 4017) and School Law of New 
Jersey, 1905, p. 23. 

85 Boston, School Document No. 4, 1908. 



62 The City School District 

education and which may be exercised only as a member of that 
body. This tendency, together with that of creating executive 
officers and vesting them with specific powers which, while exer- 
cised under the control of the board, may not be exercised by 
the board, appears to be gradually reducing the board to a legis- 
lative body without executive functions. 

Regular meetings. Boards of education uniformly hold regu- 
lar meetings. These meetings are frequently provided for in 
the statutes as to time and frequency, but sometimes the board 
is authorized to provide in its by-laws for all matters pertaining 
to such meetings. There is no uniformity as to the number of 
regular meetings a board shall hold annually. With a few excep- 
tions these meetings are held in the evening, beginning about 
seven or eight o'clock. There is no general rule as to the day 
in the week on which regular meetings shall be held, all days, 
except Sunday, being about equally represented. The majority 
of the boards hold regular meetings monthly, though not a few 
meet regularly twice a month. In some instances it is provided 
that all meetings of the board of education shall be public, unless 
otherwise specially ordered. In Illinois none of the powers 
conferred upon boards of education for city school districts having 
a population of one hundred thousand or over may be exercised 
except at regular meetings, and of the powers conferred upon 
boards for other city school districts provided for by general 
laws none may be exercised except at a regular or a special 
meeting. 

Regular monthly meetings are required by statute in the case 
of city school districts of the first class in Indiana and Wis- 
consin ; in the case of city school districts of the first and second 
classes in Washington ; in the case of all city school districts 
in Kentucky; and in the case of a large number of such dis- 
tricts in California and New York. Boards of education for 
city school districts in Pennsylvania are required to hold at least 
one regular meeting every three months ; in Nebraska boards 
of education are required to hold a regular meeting on the 
first Monday of each month; boards for city school districts of 
the first class in Montana must hold at least one and not more 
than five meetings each month, and boards for all other city 
school districts in Montana a regular meeting on the third 
Saturday in April, July, October and January. A regular meet- 
ing on the last Saturday in March, June, September and De- 
cember is required of boards for city school districts in Colorado. 



Organization 63 

Special meetings. Where specific provisions are made by law 
for regular meetings of the boards of education, it is usually 
provided also that special meetings may be held upon the call 
of the president of such board; or, in the case of incapacity or 
refusal on the part of the president, upon petition signed by a 
majority or some specified number of members. It is sometimes 
provided that in the case of such special meetings the object or 
objects of the meeting shall be specifically stated in the notice 
and that no other business than that thus stated may be transacted. 

Standing committees. With only a few exceptions, boards of 
education provide in their by-laws for a number of standing com- 
mittees, to which are intrusted practically all the more important 
duties imposed upon such bodies by law. As a rule no authority 
is vested in such committees by statute. They derive such power 
as they possess from the board which creates them. They are 
responsible to such board and all their acts are subject to its 
approval. They constitute a convenient means by which the 
board of education may discharge the functions which it is re- 
quired by law to discharge. 

The following instances of standing committees provided for 
by statute may be noted: Committee on Claims in Nebraska; 
Auditing Committee in Washington, for city school districts hav- 
ing a population of ten thousand or over ; and an Executive 
Committee in New York City. The statutory Committees pro- 
vided for in the law governing city school districts of the first 
class in Wisconsin are on sites and buildings, on examining 
teachers, and on the course of study. 

This practice, if employed with judgment and discretion, has 
much merit, particularly in the case of large boards with execu- 
tive functions to perform. A study of these committees, however, 
may show either a great lack of agreement in boards' conceptions 
of what really are the things of most vital importance in their 
educational systems or a great diversity of interests varying in 
importance with the different districts. 

In one hundred twelve city school districts examined with 
reference to these committees there were found nine hundred 
seventy-six standing committees, or an average of nearly nine 
to each district. Two hundred fifty-five of these appear only 
once, that is, there were two hundred fifty-five interests or com- 
binations of interests which were regarded by one board, and 



64 The City School District 

no more, as being of sufficient importance to merit the atten- 
tion of a special standing committee. Fifty-four of these com- 
mittees appear twice, sixteen three times, fifteen four times, three 
six times, and so on. Of these one hundred and twelve boards, 
seventy-three provided for a separate standing committee on 
finance; twenty-five others provided a standing committee whose 
chief duties had to do with finance, though other duties were re- 
quired. Next to finance comes supplies; thirty-three boards 
provided a separate standing committee on supplies. 



CHAPTER II 
FISCAL AFFAIRS 

i. Revenues 

Introductory. In the treatment of the city school district it 
is necessary to make a choice between the selection of a few such 
districts, studying them in all their various phases, and the selec- 
tion of a larger number and treating only certain selected features 
which may appear to be the most value in the light of the general 
purpose in view. Under the present circumstances it has seemed 
advisable to follow the latter plan, though it may be conceded that 
the former has much merit. No apology need be offered then for 
confining further discussion of the city school district to its 
fiscal affairs. The laws having to do with the professional affairs 
of such district are comparatively few and simple; while those 
dealing with the fiscal affairs are over-abundant and complex. 
The professional side of the city school district has been more or 
less thoroughly discussed by various writers. Such studies as 
have been made touching upon its fiscal aspects have to do more 
especially with the actual activities rather than with the laws 
which make such activities possible. 

The city school district will have to meet the general demand 
for economy and efficiency only now being made upon other 
municipal corporations, however far advanced in these respects 
it may be; and any information that will throw light upon the 
present status of such district, under the law, with respect to its 
fiscal matters cannot be without value. It will be the aim then 
in these remaining pages to show in as large measure as possible 
within the brief space necessarily allotted the provisions which 
have been made for a regular supply of funds for the city school 
district and for the expenditure of and accounting for such funds. 
It is convenient to consider successively the various sources of 
revenue, the means provided by which such revenue may be made 
available for use, the provisions for the safe keeping of the un- 
appropriated moneys, the control provided in connection with 
expenditures, and the provisions for final accounting. 

65 



66 The City School District 

Various sources. The revenues of the city school district are 
derived from various sources. The two most important are the 
state and county apportionments and the local property tax. A 
very important source of revenue for the city school district, 
though a secondary one, is that of bond issues. There appears to 
be a tendency towards depending more and more upon the issue 
of bonds for revenue for school-house construction and other 
permanent improvements. If limited to these purposes this source 
of revenue is a very proper one. It is, however, sometimes em- 
ployed to secure revenue for other, temporary purposes, a prac- 
tice which should be severely condemned. Another source of 
revenue is found in the sale of school property. Interest on un- 
appropriated school funds constitutes a source of revenue for the 
city school district, which has only recently begun to be recog- 
nized. Poll or personal and excise taxes, fines, and tuition fees 
paid by non-resident pupils, constitute other sources of revenue 
of varying importance. Corporation and inheritance taxes are 
also sources of revenue in a few instances. From the point of view 
of immediate needs and funds with which to meet them, the not 
uncommon provision authorizing boards of education or other 
authorities acting in behalf of the city school district to borrow 
money in anticipation of current revenue becomes important. 

State apportionments. Some of the states have established 
permanent school funds, the income from which is regularly 
apportioned to the various local districts of the state upon some 
established basis. In some states a general tax is levied, or regu- 
lar appropriations are made for the support of the public schools 
within the state. In a few states there is also a county tax, the 
revenue from which is apportioned to the various local districts 
within the county. In all states one or other of these systems or 
a combination of two or more of them obtains. Various methods 
have been provided for the apportionment of these funds. 1 Dif- 
ferent bases of apportionment have been employed. But, what- 
ever the basis, the city school district shares in such apportion- 
ment, and in no case is it discriminated against as a city school 



^ubberley, School Funds and their Apportionment. 
One half the net income of California is annually paid out for education, 
and the state pays 46% of the cost of the public schools. The average 
state pays only 16% of that cost. Proceedings of the National Educa- 
tional Association 1907, p. 350. 



Fiscal Affairs 67 

district. Where efforts to equalize educational opportunities have 
been successful, the city school district does not receive its pro 
rata share of such apportionments. This is due, however, not to 
the nature of its organization, but to the fact that concentrated 
within it is usually a very large proportion of the taxable prop- 
erty of the state, and a portion of the revenue derived therefrom 
is used by the state in the support of schools in the less favored 
districts. 

Local property tax. In the larger city school districts, in par- 
ticular, the property tax is the most important source of revenue. 2 
Provisions for revenue from this source differ in the different 
states, and sometimes in the city school districts of the same state 
as well. Usually a maximum rate, a certain per centum of the 
assessed valuation of the taxable property of the district, is estab- 
lished ; sometimes a certain rate is established and provisions made 
by which such rate may be increased within prescribed limits; 
sometimes two or more maximum rates are established, and the 
purpose or purposes specified for which the revenue derived in 
accordance with each rate may be expended. Sometimes it is 
provided that the electors or the taxpayers of the city school dis- 
trict shall determine the rate, maximum or absolute. Where rates 
are thus determined, either the regular taxing authorities are re- 
quired to levy a rate, not exceeding the rate fixed, sufficient to 
produce the funds needed, as determined by the school authori- 
ties, or the school authorities themselves are authorized to make 
such levy. 

A minimum as well as a maximum rate may be established. In 
many instances the rate determined is the maximum which the 
taxing authorities are required to raise upon the recommendation 
of the school authorities, and not necessarily the maximum rate 
which may be raised. This is very commonly true where the city 
council shares in the responsibility of determining the amount 
which shall be raised. Where this maximum rate is low it be- 
comes, in effect, from the point of view of the city council, a mini- 
mum rate. In some instances the city council may, upon the 
recommendation of the school authorities, determine upon a higher 
rate than that which such authorities are empowered to demand. 
Sometimes, the city council or other authority, not of the city 



2 Public School Finances, What Next? N. E. A. 1907, p. 359" 



68 The City School District 

school district, may determine absolutely the amount or amounts 
of money which may be raised for the support of schools and 
other school purposes, being entirely unrestricted by any statutory 
limitations applicable exclusively to such matter. In a few in- 
stances the authorities of the city school district are vested with 
such power. These different provisions may now be considered 
more in detail. 

For the present, when the amount or amounts of revenue de- 
sired have been determined, it is unimportant whether the actual 
levy is made by the school authorities or by the regular taxing 
authorities, since this consists merely in the arithmetical process 
of determining the rate, other factors being given. If the school 
authorities determine the rate, they do so upon the basis of the 
tax duplicates provided by the regular taxing authorities ; if the 
regular taxing authorities determine the rate, they proceed in the 
same manner. In no case has any school authority power to fix 
the valuation of property for purposes of taxation. 3 

Maximum amount based upon valuation of property. The fol- 
lowing table will show the rates in cents on one hundred dol- 
lars fixed by law in a number of states. Where the rate given is 
merely suspensory it is so indicated. Where it is not suspensory 
it is final and represents the normal maximum rate of taxation for 
school purposes. A high rate does not necessarily signify a large 
amount of revenue, for this depends also upon the assessed valua- 
tion of the taxable property. Such property may be assessed at 
something approximating its real value or at a value much lower. 4 

Maximum Rate in 
State District Cents on $100.00 

Illinois 50 

Indiana : 

1st class 57 

Under 50,000 population 50 

Kansas 200 

Kentucky : 

1st class 36 

2nd class 35 

3d class 50 

4th class 50 

3 In a few important instances it is provided that certain changes may 
be made or errors corrected by the Board of Education. 

4 In some instances provisions are made for additional funds for specific 
purposes, and in some instances it is impossible to know just what the 



Fiscal Affairs 69 



Michigan: 

4th class ° 

Minnesota : 

50,000 population or over * "° 

20,000 and under 50,000 I 7° 

Mississippi suspensory. 30 

Missouri. : 

1st class suspensory. 60 

Others suspensory. 40 

Montana * 

Nebraska 5 

North Dakota 3 °° 

Qhio suspensory. 120 

Oklahoma : 

1st class 

Pennsylvania 

South Dakota 2 5° 

Utah 8o 

Washington suspensory. 100 

The maximum rate given in the table for Mississippi 5 is the 
maximum rate which may be levied without the consent of the 
taxpayers ; with such consent there appears to be no limit. With 
regard to all city school districts in Missouri, the rates given may 

laws do provide for. Since, however, these figures cannot be taken as 
a guide for determining the amount of funds which may be raised in any 
particular case, it does not seem necessary to trace out these differences. 

In some of the more important city school districts in Pennsylvania, 
the possible levy of 13 mills for school houses is rarely made. It was 
made only once in Harrisburg, and then only partly collected. As a 
rule when it is desired to construct a school house, bonds are 1S sued 
and 'redeemed out of the fund provided under the possible levy of 13 
mills for general expenses. 

The present levy (1908) made by the city school district of Hams- 
burg is only six and one-fourth mills, or less than one-fourth of the pos- 
sible levy for all purposes. The assessed valuation of taxable property 
in Harrisburg is $42,000,000, while the actual valuation is about $60,- 
000 000 A city school district in Pennsylvania may use either the 
city or the county valuation. Harrisburg uses the city valuation, which 
is always higher. 

Thus it would appear that the city school districts in Pennsylvania 
are practically unrestricted as to the amount of money they may raise 
for schools (not applicable to Philadelphia). How far this is true of 
city school districts in other states can be determined only when the 
above facts are known with regard to them. 
5 Annotated Code of 1906, Sec. 4014. 



jo The City School District 

be increased by forty cents on the one hundred dollars with the 
consent of the majority of taxpayers, 6 and with the consent of 
two-thirds of the taxpayers voting there appears to be no limit. 7 
In Ohio an additional levy may be made if approved by the 
electors, not exceeding five mills on the dollar nor for a longer 
period than five consecutive years. The question of issuing bonds 
may be submitted to the people and, if approved by a majority 
voting, bonds may be issued and an additional tax levied sufficient 
to pay principal and interest. 8 In the case of .Washington, the 
rate given is that for city school districts having a population of 
ten thousand or more, or forty or more teachers, and may be 
doubled with the unanimous consent of all the members of the 
board of education. In addition to this, provisions are made 
for lump sums for school buildings and sites, varying in amount 
from fifty thousand dollars maximum for city school districts of 
ten thousand population or forty teachers to two hundred thou- 
sand dollars for city school districts of one hundred thousand 
population or four hundred teachers. It is still further provided 
that the question of raising additional funds for this purpose 
may be submitted to a vote of the people. An additional levy 
for city school districts of the second class in Kentucky for a 
sinking fund, not exceeding ten cents on the one hundred dol- 
lars, is provided for. 9 

In some instances, the rate given represents the sum of two 
or more rates as well as the maximum. In Illinois, it is pro- 
vided that twenty-five cents only may be used for general sup- 
port and twenty-five must be reserved for school houses, school 
sites, and school equipment. In the case of city school districts 
of the first class in Indiana, in addition to this maximum rate 
for all property tax, some half dozen maximum rates have been 
determined according to the purpose for which the levy is to 
be made. The sum of these rates would be, however, more 
than double the maximum rate given. Thus not only the maxi- 
mum amount of money which may be raised in any one year for 
all purposes is determined, but the maximum amount which may 
be raised for a half dozen different purposes also. In the case 
of the city school districts of the first class in Kansas, having 
a population of thirty-eight thousand or over, three of the twenty 

e Constitution Article X, Section n. 

7 For School Houses. 

8 Ohio School Laws, 1906, Section 3959. 

9 Section 45, p. 41-42, School Laws, 1907. 



Fiscal Affairs 71 

mills must be expended for buildings and sites. In the case 
of the city school districts of the fourth class in Michigan, fifty 
of the one hundred and twenty-five cents must be used for build- 
ing and sites, and at least one-half of the whole must be ex- 
pended for general support of schools. In Minnesota also, in 
the case of city school districts of fifty thousand population, one- 
half must be used for buildings and sites and one-half for gen- 
eral support; of twenty thousand population and less than fifty 
thousand, ninety of the hundred seventy must be used for gen- 
eral support. In Pennsylvania the amount is equally divided 
between general support and buildings, etc. 

Minimum amount of funds to be provided. A minimum as well 
as a maximum rate is fixed in Ohio and Wisconsin. In the former 
the minimum rate is six mills on the dollar of taxable property ; 10 
in the latter the minimum is one-half the amount received from 
the income from the state fund. In the latter case the minimum 
is determined by the constitutional provision. 11 For the city 
school district of Binghamton, New York, a minimum rate is 
fixed at four and one-half times the amount received from the 
state apportionment. 12 In California, in the case of city school 
districts of the second, third, fourth, and fifth classes, the maxi- 
mum rate which the city council is required to levy upon the 
recommendation of the board of education is determined. 13 This 
provision is found also in a few other instances. While such 
rates are in the nature of maximum rates from the point of view 
of the city school district, they constitute minimum rates from 
the point of view of the taxing authorities. Provisions of this 
kind guarantee to the city school district a minimum supply of 
funds, although the district authorities have no direct powers 
with regard to tax levies. 14 



10 Ohio School Laws, 1906, Section 3959. 

11 Article X, Section 4. 

12 New York, Chapter 751, Laws of 1907. 

13 Second class, $30; third class, $25; fourth class, $35; fifth class, $25. 
In the case of the city school districts of the second class the amount may 
be increased to $40 by a two-thirds vote of the council. 

14 Binghamton, New York, Chap. 551, Laws of 1907. It is provided 
that neither the Board of Estimate and Apportionment nor the city 
council shall diminish the aggregate amount to be raised for school pur- 
poses so that it shall be less than four and one-half times nor increase 
it so that it shall be more than six times the amount received from the 
state for school purposes during the preceding year. 



J2 The City School District 

In a considerable number of cases provisions are made not 
unlike these in effect, but using a different basis for determining 
the amount which shall be raised. In California, the code for 
the city school districts of the first class provides that the taxing 
authorities shall raise, upon the recommendation of the board of 
education, not exceeding thirty-five dollars per capita of school 
attendance. The charter of San Francisco has a similar pro- 
vision, the amount being thirty-two dollars and fifty cents. In 
New York, in the case of certain city school districts, the taxing 
authorities or authorities other than those of the district are re- 
quired to raise upon the recommendation of the board of educa- 
tion a sum based upon a per capita of enrollment. 15 In the 
case of New York City, the board of estimate and apportionment 
is required to appropriate a sum equivalent to not less than three 
mills on every dollar of assessed valuation of the real and per- 
sonal estate in the City of New York, liable to taxation. 16 In 
the case of the city school district of Detroit twenty-five dollars 
per child of school age is provided for maintenance. The city 
council of Portland in Maine is required to provide, upon the 
recommendation of the board of education, not exceeding eight 
cents per capita of population. The chamberlain of Cohoes in 
New York is required to set apart annually, as soon as they 
are collected, for the use of common schools, twenty-five per 
centum of all moneys raised by the common council in each 
year, except such as may be raised for extraordinary or special 
objects or local improvements. 

Amount to be provided determined by board of education. In 
not a few instances the city school district authorities have power, 
unrestricted by any direct and specific legislative enactment, to 
provide or cause to be provided such funds as the needs of the 
districts in their judgment require. The board of education for 
any city school district in Oregon 17 or for any city school district 
of the first and second class in Colorado 18 is authorized to levy 
taxes for the support of schools, and is not restricted as to the 
amount by any statutory limitations. The board of education 
for the city school district of Ithaca in New York is authorized 



"Yonkers, $25; Hudson, $20; Watertown, $25; Utica, $15. 

18 Charter Section 1069, as amended by Chapter 43 > Laws of 1903. 

17 Laws of 1905, in Oregon School Laws, 1907, p. 53. 

18 M. A. S., Section 4032, in Annotated School Law of 1907, pp. 197-198. 



Fiscal Affairs 73 

to levy taxes for specified school purposes, using the city tax 
roll as a basis. 19 With regard to the city school district of 
Cohoes, in addition to the provision mentioned above, the city 
council is required " to raise annually by tax, to be levied in the 
same manner as ordinary city taxes, upon all real and personal 
estate in said city, liable to taxation. For ordinary city taxes, 
such sum, in excess of said twenty-five per centum, as shall be 
required by the board of education as shown by its estimates 
and requisition submitted to the common council, as provided." 20 
Among other city school districts for which the city council is 
required to raise the amount of money for schools requested by 
the board of education may be mentioned those of Newburgh, 21 
Amsterdam, 22 Oneonta, 23 Plattsburgh, 24 and Rome. 25 Except in 
the case of the first, the resolution of the board of education 
making request for funds for schools must be passed by a ma- 
jority of two-thirds of all the members. 

Amount to be provided determined by other authorities. On 
the other hand there is quite a number of city school districts 
which are dependent entirely upon other than the school authori- 
ties for their supply of funds. This appears to be quite generally 
true of the city school districts in Massachusetts. Of such dis- 
tricts in other states may be mentioned all city school districts 
in New York which are governed by the general charter for cities 
of the second class; also the special charter city school districts 
of Syracuse, 26 Auburn, 27 and Niagara Falls ; 28 the city school 
districts of Baltimore, 29 New Haven, 30 Providence, and Wash- 
ington. In all these instances the schools are provided for as a 
department of the city government; and all power to provide 
money for schools is vested in the authorities discharging similar 



18 New York, Chapter 503, Law of 1908, Title VII. 

20 City Charter Title VI, Section 12. 

21 New York, Chapter 203, Laws of 1907. 

22 New York, Chapter 65, Laws of 1905. 

23 New York, Chapter 454, Laws of 1908. 

24 New York, Chapter 319, Laws of 1904. 

25 New York, Chapter 650, Laws of 1904. 

26 New York, Chapter 543, Laws of 1907. 

27 New York, Chapter 234, Laws of 1908. 

28 New York, Chapter 300, Laws of 1904. 

29 Charter, Section 36, p. 43. 

30 Charter, Section 109, p. 50. 



74 The City School District 

functions with regard to departments of the city government. 
This authority may be either the city council or some other body 
created for the purpose, such as the board of estimate and ap- 
portionment in New York or the board of finance in New Haven. 
Disadvantages of this method. This method of providing funds 
for the schools of the city has been advocated by those who 
argue for the theory of concentration of powers in municipal 
government, and it has much to recommend it. Where conditions 
are such as to justify its adoption, few people will deny its ad- 
vantages. But such a step may be taken with discretion only 
where the sense of civic duty predominates over party 
interests and greed for gain. It is not that education is 
of so much more importance to the general public than, for 
example, health and sanitation, good streets and general public 
improvements ; but that the general public is less able to judge 
of its character and quality, and that the best who engage in the 
work of public education appear less well prepared, by nature, 
training, and profession, to defend the just demands of education 
in the general fight for funds. 31 Any city which has attained 
the position of being able to place its public schools upon an 
equal footing with other municipal and state interests within the 
city and have them supported as they should be supported is to 
be congratulated. There are reasons for believing that the num- 
ber is not yet large, and that it is not likely to increase with any 
great rapidity. Perhaps the most that can be said for the plan 
is that it is desirable wherever it is practicable. Demands for 
better sanitary measures and conditions, better streets and pub- 
lic conveniences, come only from an educated public. Public 
education may be neglected in many ways and the general public 
be quite ignorant of such neglect. This is not true of the other 
interests in the same degree. Further, the more education is 
neglected the more other interests are likely to be neglected ; and 
on the other hand, the more education is encouraged the more 
other interests will be guarded. The plan is a good one to look 
forward to as an ideal, but it is not one to be adopted rashly. 32 



31 See Rowe, The Financial Relation of the Department of Education 
to the City Government — Annals of American Academy of Political and 
Social Science, Volume XV, pp. 186-203; also Young, Administration 
of City Schools, ibid, pp. 1 71-185. 

32 Some of those who argue in favor of giving the city council control 



Fiscal Affairs 75 

New Jersey plan. In New Jersey a somewhat unique plan has 
been devised. A board of school estimate has been provided for. 
This board is composed of two members from the board of edu- 
cation and two members from the city council. The mayor of 
the city constitutes the fifth member of the board. The board 
is authorized to determine the amount of money to be raised for 
" the current expenses of and for repairing and furnishing the 
public schools " of the district, not exceeding " three-fourths of 
one per centum of the taxable valuation of the real and personal 



over the revenues of the city school district point to European countries, 
where the city schools are uniformly dependent upon the city for their 
funds. It should be borne in mind, however, that the city in these 
countries is subject to a strict central administrative control, especially 
with regard to educational affairs. 

It is believed that, when the State has provided a central administrative 
authority, assisted by a corps of educational experts, with power to 
require the city to show its disposition and ability to support elemen- 
tary education as it should be supported before it is permitted to 
provide for higher or secondary education, any plan to give the city full 
control over the apportionment of the funds derived from taxation within 
the city will meet with little opposition. But, so long as the state exer- 
cises only a legislative control over the city, the city school district will 
probably, in general, continue successfully to demand the power to deter- 
mine the amount of money which shall annually be provided for the sup- 
port of the public schools within its limits. 

The following are instances of what happens frequently under city 
control of the school finances: 

"The lamentable fact that over thirty-eight thousand children are 
without any school facilities is too serious not to attract and demand 
immediate attention. This number will be largely increased before the 
necessary school buildings can be erected, even if ordered now, and there 
is the greatest danger that the question of locating schools will degen- 
erate into a mere political contest. The members of the board have 
heretofore studiously avoided anything that might give a political bias 
or character to their action; but it will be impossible to continue this 
if the present deadlock on the subject of new schools is continued. ' ' — 
Allen C. Story, President's Report, Chicago Board of Education, 1889. 

' 'The .embarrassment and delay which has been the rule under the pres- 
ent plan of requiring the concurrence of the council in respect to sites 
and buildings is somewhat forcibly indicated in the following extract 
from President Halle's report for 1898: 

Motley School (adjoining lots) — Recommended November 18, 1896, 
and authorized by Council December 13, 1897; North Oakley Avenue, 
near Potomac Avenue — Recommended February 24, 1897, and authorized 
by Council December 13, 1897; Froebel School (adjoining lots) — Recom- 



76 The City School District 

property." This rate may be exceeded only with the concurrence 
and consent of the city council. 33 

Preparation of annual estimates. The method by which this 
source of revenue for the city school district may be utilized 
varies. The first step is the preparation of an estimate or of 
estimates of the amount of money required for the fiscal year. 
The duty of preparing such estimates is uniformly imposed upon 
the board of education. In a few instances provisions are made 
for having them prepared by some other authority in the case 

mended March 24, 1897, and placed on file by Council May 16, 1898; 
Southeast corner Avenue N. and 110th Street, near Loomis Street — 
Recommended by Board October 20, 1897, and authorized March 23, 
1898; Prairie and Forest Avenues — Recommended November 3, 1897, 
not authorized to date." — Report of the Educational Commission of 
the city of Chicago, 1898. 

"At the last meeting of the Legislature this Board secured authority 
to issue $300,000 of four per cent, bonds for the purpose of building 
much needed buildings. On account of the small rate of interest we have 
been unable to sell them, because we are limited to par. I trust we shall 
be able to dispose of them soon, and take steps to relieve the overcrowded 
condition of many of the Grammar Schools. As you gentlemen know, 
in many of our schools the children are occupying the basement, and in 
some of the basements they are compelled to use electric lights. This 
should not be. ' ' — C. C. Ogilvie, President of Board of Education, Memphis, 
Tennessee, Report for 190 7-1 908. 

' ' The public interested in the matter is aware that the appropriation 
requested by the Board of Education from the City Council this year was 
refused, and a much smaller appropriation made." — ibid. 

The legislature of 1907 passed an act authorizing the city council 
of Memphis to levy a tax of ten cents on over $100.00 valuation of taxable 
property for schools, which if levied cannot be used for any other pur- 
pose. — Chapter 87, Laws of 1907. 

"The suggestion has been made further, that the Board of Education 
be allowed to determine, within the limits of the law, the amount of money 
to be appropriated for school purposes. This is a power widely granted 
to similar bodies. Experience so far has not shown that this power is 
liable to abuse. The levying of taxes for school purposes is in the hands 
of the Board of Education in St. Louis, Pittsburgh, Cincinnati, Cleve- 
land, Milwaukee, Minneapolis, Denver, and Indianapolis, and it is pro- 
posed by the new law in Massachusetts to give similar power to the 
School Committee of Boston. ' ' — Report of the Educational Commission 
of the city of Chicago, 1898. 

In addition to references already given, those interested are referred 
also to : Proceedings of National Educational Association in Educational 
Review, March, 1897; J. L. Pickard, in Education, September, 1883. 

33 School Law, 1905, p. 25. 



Fiscal Affairs yj 

of neglect or failure on the part of the board of education to 
prepare them. 34 

Where the board of education is authorized to make the tax 
levies, such estimates may be expressed merely in a rate of tax- 
ation. Where the maximum amount which may be raised by 
taxation is not expressed in a rate, the aggregate amount of 
money required may be sufficient. In such instances the esti- 
mates are found in the simplest form. Then we have the segre- 
gation of the amounts required for maintenance and for build- 
ings, as in Illinois, in the case of city school districts of the first 
class in Wisconsin, and in New Haven. In the case of Boston 
three funds are provided for, maintenance, buildings, and re- 
pairs. In Ohio provisions are made for four separate funds, 
designated as tuition, buildings, contingent, and bonds, interest 
and sinking fund. In the case of San Francisco, it is provided 
that the " amounts required for supplies to be furnished pupils, 
including text-books for indigent children ; for purchasing and 
procuring sites ; for leasing rooms or erecting buildings ; for 
furnishing up, altering, enlarging and repairing buildings ; for 
support of schools organized since last annual apportionment; 
for the salary of the School Directors, Superintendent, Deputy 
Superintendents, and all other persons employed in the School 
Department, and for other expenditures necessary for the ad- 
ministration of the Public School system," shall be specified in 
the estimates. 35 . The board of education for the city school dis- 
trict of Niagara Falls is required in its estimates to specify the 
amounts needed; " I. For wages of superintendent and teachers 
after applying all the public school and other moneys applicable 
thereto. 2. For the repair, enlargement or improvement of 
school houses, outhouses and grounds with their appendages and 
appurtenances. 3. For the purchase, repair or improvement of 
school apparatus, books, furniture and fixtures. 4. For the rent 
of school houses and rooms for school purposes. 5. For the 
purchase, maintenance and care of the Free Public Library, 
library buildings and grounds. 6. For the purchase of fuel 
and lights, and to pay the salaries of the janitors and the inci- 
dental expenses. " 36 This fairly represents the provisions made 

34 Minneapolis, City Charter, p. 175 (Chapter 86, Laws of 1885). 

35 City Charter, Chapter V, Section 1. 

36 New York, Chapter 300, Laws of 1904. 



78 The City School District 

for a large number of city school districts in New York, though 
frequently the amount required for school sites and for school 
buildings must be specified or the amount for each of these 
purposes specified separately. In the case of the city school 
district of Schenectady the contingent expenses of the board 
must constitute a separate specification in the estimates. In 
Oneonta a separate specification is required for the maintenance 
of the high school and the payment of the teachers' salaries, also 
for the payment of bonds and the interest thereon. 37 In some 
instances the board of education is required to prepare an item- 
ized statement of the amount of money estimated to be neces- 
sary for a specific purpose, or it may be required that the esti- 
mates be made in detail, even to specifying the amount needed 
for the salary of each individual teacher and other regular 
employees. 38 

It may be required that the amounts provided for such specific 
purposes shall each constitute a separate fund and that money 
provided for a given purpose shall be available only for the 
purpose for which it was provided. Special provisions may be 
made governing the transfer of money from one of such funds 



37 In Oneonta the Board of Education prepares its estimate as follows : 
i. Wages of superintendent and teachers, after applying such public 

school and other funds applicable thereto. 

2. Maintenance of high school and payment of teachers, after applying 
such public school and other funds applicable thereto. 

3. Repair of school houses and grounds. 

4. Fuel, water, telephone service, lights, salaries of janitors, assistants, 
other employees, and incidental and contingent expenses. 

5. School apparatus. 

6. Interest or principal upon school bonds. 
New York, Chapter 454, Laws of 1908, Sec. 157. 

In Binghamton the following funds are provided for, and the purposes 
for which money may be expended from each fund are enumerated in 
some detail : 

Site fund, building fund, teachers fund, library and book fund, 
general fund. 

New York, Chap. 751, Laws of 1907. 

The following are instances of special provisions for special funds : 

New Haven: Buildings and sites, maintenance. 

Milwaukee : Support of schools, repair of school buildings and grounds. 

Boston: School buildings, repairs, alterations, etc. 

Ohio : Tuition, buildings, contingent, bonds, interest and sinking fund. 

38 New York, Chap. 543, Laws of 1907. 



Fiscal Affairs 79 

to another, making it inconvenient and difficult to effect such 
transfer. 

Submitting annual estimates to taxing authorities. After the 
estimates have been prepared by the authorities of the city 
school district, they must in some form and through one agency 
or another come before the regular acting authorities, whose 
duty it is to see that they constitute a part of the general tax 
levy for the current year. The duty of the authorities of the 
city school district usually terminates with the filing of such 
estimates with these officers. Assessments and collections are 
commonly made and the funds are turned into the treasury of 
each district by the officers who perform similar functions for 
the city or for the county. 

Where these estimates consist merely in determining a rate 
within the maximum rate (or maximum and minimum rates) 
fixed by law, it remains only for the board of education to certify 
to the taxing authorities such rate as has been determined. This 
is also true in every other case where the board of education is 
vested with exclusive authority in the matter of determining 
the amount of money which shall be raised from local taxation. 
Where, however, this authority is shared with the taxing or 
other authorities, the process is more complex. For example, 
the board of education for the city school district of Amsterdam 
in the state of New York first submits its estimates to the 
mayor, who has certain limited rights to approve or disapprove 
them. 39 If he disapproves any item or part of such estimates, 
he is required to return them to the board with his objections 
indorsed thereon. The board may then accept the modifications 
made by the mayor, or it may by a two-thirds vote of all the 
members sustain the original estimates, in which case they 
are transmitted to the mayor, who is required to file the same with 
the clerk of the council. The council is required to include the 
amount of the estimates in the annual tax and assessment roll 
of the year. The process is the same in the case of the city 
school district of Oneonta, 40 except that here the mayor is re- 
quired to attend the meeting of the board at which such esti- 
mates are finally to be adopted and is accorded all the privileges 



39 New York, Chapter 65, Laws of 1905. 

40 New York, Chapter 454, Laws of 1908. 



80 The City School District 

of a member of the board except to vote. Here also the mayor's 
power to disapprove is not limited, as it is in the case of 
Amsterdam. 

Bond issue. A very common source of revenue, utilized by 
the city school district for the purpose of constructing school 
houses, of purchasing school sites, and for other permanent 
improvements, is found in the issue of bonds. 41 In connection 
with the grant of authority to issue bonds for such purposes, 
provisions are made for their redemption with funds derived from 
local taxation. This, then, does not constitute an original source 
of revenue for school purposes ; nevertheless, from a cross-section 
point of view of the city school district, the issue of bonds be- 
comes important. Authority is frequently granted also to issue 
bonds for the payment of outstanding indebtedness. 42 

Conditions. The conditions under which bonds may be issued 
are usually explicitly determined. 43 In the case of the city 
school districts which are provided for under general laws, it is 
usually required that the consent of the electors be first obtained. 
This is true sometimes also in the case of city school districts 
provided for by special charter, though in such cases the power 
to issue bonds is frequently granted by a special act as the oc- 
casion requires. 44 In such special acts the conditions under 
which bonds may be issued, and the purposes for which the 
money derived from their sale may be expended, are usually 
specified in some detail. 

Consent of electors. Where the consent of the people is re- 
quired, it may be provided that such consent be expressed by a 
simple majority, 45 by a majority of three-fifths, 46 or a majority 



41 Proceedings of the National Education Association, 1907, p. 354. 

42 Kansas, Chapter 79, Laws of 1903. 

43 Rochester, Charter, p. 51 (New York, Chapter 755, Laws of 1907, 
Section 96). 

Indianapolis, Charter, p. 237. 

Kansas, Chapter 196, Laws of 1891; also Chapter 122, Laws of 1876. 

44 This appears to be commonly true in Massachusetts. See Chapter 
298, Laws of 1904; Chapter 392, Laws of 1905; Chapter 288, Laws of 1901; 
Chapter 440, Laws of 1905; Chapter 335, Laws of 1903. 

45 Kansas, Chapter 398, Laws of 1905. 
Colorado, School Laws, p. 25. 

46 West Virginia, Code, Chapter 45, Section 39. 
Washington, Code of Public Instruction, Section 118. 



Fiscal A if airs 81 

of two-thirds 47 of those voting. It may be specified that such 
consent be expressed at an election held for the purpose or at 
any general election. An election for determining the question 
of issuing bonds may usually be called by the board of educa- 
tion or by some other authority upon the recommendation of 
that body. 48 It may be provided, however, that an election for 
this purpose may be called only upon petition signed by a speci- 
fied number of electors of the district. In some instances the 
authorities whose duty it is to call elections for this purpose have 
no option, but must call an election when required according 
to law. 49 

Amount limited. Usually the amount of money which may 
be raised by the issue of bonds is limited. This limitation may 
be expressed in an absolute figure or in a per centum of the 
valuation of the taxable property within the district, based upon 
the city or county assessment. The latter is the more common 
method. The maximum amount of bonds which may be issued 
in any one year may be determined, and also the maximum 
amount which may be outstanding at any one time. The maxi- 
mum amount of bonds which may be issued in any one year may 
be determined, and also the maximum amount which may be out- 
standing at any one time. 59 The maximum amount of bonds which 
may be issued with the consent of the electors first obtained may 
be determined, and also the maximum amount which may be is- 
sued without such consent. The board of education for any 
city school district in the state of Washington is authorized to 
issue bonds " to any amount not to exceed five per cent, of the 
taxable property in such district as shown by the last assessment 
roll for city purposes," provided that a three-fifths majority 



47 California, Act approved March 23, 1893; amended in 1897. 
School Law of California 1903, p. 157. 

Minnesota — Laws of Minnesota relating to School and Education, 
1907; p. 53. Section 100, see also Chapter 30, Laws of 1907; Chapter 
21, Laws of 1907. 

48 School Laws of California, 1903. The Board of Education may call 
an election, and must do so when requested by the council — applicable 
to city school districts of the fifth class. 

49 Colorado, School Laws of 1907, p. 25: Election must be called upon 
petition of twenty legal voters. 

60 Kansas, Chapter 398, Laws of 1905. 



82 The City School District 

of the votes cast at an election held for the purpose is in favor. 61 
Only a simple majority is required for the issuing of bonds to 
an amount not exceeding one and one-half per cent. 

Time of maturity, interest, denominations, etc. The nature 
as well as the amount of bonds, and the conditions under which 
they may be issued, are usually prescribed in some detail. Thus 
the denominations in which bonds shall be issued are sometimes 
specified. The maximum rate of interest which they may bear 
is usually determined. It is quite uniformly provided that bonds 
shall not be sold at less than par value and accrued interest. The 
time at which or the period within which bonds shall mature and 
become payable is prescribed. The duty of selling such bonds 
is imposed upon some specified authority, and the manner in 
which they shall be offered for sale is more or less specifically 
determined. It is usually required that such bonds be advertised 
and sold at public auction and to the highest responsible bidder, 
within prescribed limitations. 

Certain limitations tabulated. The following table will show, 
in a few instances, the maximum amount of bonds which may 
be issued, expressed as a per centum of valuation of taxable 
property, the maximum rate of interest, and the period within 
which the bonds must mature. The table is not complete, even 
for the states included. , In some states there are several pro- 
visions with different specifications in each case as to these 
matters. In Indiana there are some half dozen laws under any 
one of which certain city school districts may issue bonds, the 
conditions in each case differing in one or more particulars from 
those specified in the table. 



81 Code of Public Instruction, Sections 117 and 118. 



Fiscal Affairs 



83 



Limitations on Bond Issues. 



State 



Maximum 

per cent. 

of property 

valuation 



Period 

within which 

bonds must 

mature 



Maximum 

rate of 

interest 

which may 

be paid^j 



California, General Law. 

Colorado 

Illinois 

Indiana, unde r5o,ooo.. 

Kansas, 1st class 

Michigan, 4th class 

Minnesota 

Missouri 

Montana 

Nebraska 

New Jersey 

Ohio 

North Dakota: 

2nd and 3rd classes 

Oregon 

Pennsylvania 

Utah 

Virginia 

Washington 

Wisconsin 

Wyoming 

South Dakota 

Oklahoma 

West Virginia 



5% 

3-5% 

5% 

2% 

5% 

2% 

5% 

5% 

3% 

3% 
mills 

5% 

2% 

2% 

2.5% 

5% 

5% 

2% 

5% 

4% 

5% 



40 

15 
20 
10 
3° 
3° 
3° 
20 
20 
3° 
5° 
40 

20 
20 

3° 

20 

10-34 

20 

20 

25 
20 

3° 
34 



8% 
8% 
5% 
5% 
4% 

6% 
6% 
6% 
6% 
5% 
6% 

7% 
Legal rate 

6% 
6% 
6% 
6% 

6% 
5% 
6% 



Provisions as to maturity. The most common practice is to 
issue bonds payable at a specified time, as indicated in the above 
tables ; but sometimes they are made redeemable at the pleasure 
of the authority which issued them. Sometimes all the bonds 
issued are made, not to mature at the same time, but at con- 
venient intervals. In Colorado it is provided that bonds be re- 
deemable after five years, and payable fifteen years from date of 
issue. 52 In Indiana it is provided that city school districts may 
issue bonds not exceeding in the aggregate the sum of four 
hundred fifty thousand dollars, payable at the rate of fifty thou- 



The Annotated School Laws of Colorado, 1907, p. 25. 



84 The City School District 

sand dollars annually, beginning twenty-years from the date of 
issue. 53 Usually, however, all the bonds of a single issue are 
made to mature at a specified time, and a sinking fund is pro- 
vided for with which to redeem them at maturity. 

Sinking fund. For the purpose of creating such sinking fund 
it is provided that a certain amount shall be raised annually and 
be credited to such fund. Money raised for this purpose may 
not be used for any other. Sometimes it is provided that the 
sinking fund may be invested, but the nature of the investment 
is specified. In Kansas, sinking funds may be invested in bonds 
of the United States, of the State of Kansas, or in the redemp- 
tion of the bonds of the district. 54 In Ohio, such funds " shall 
be invested in bonds of the United States, of the State of Ohio, 
of any municipal corporation, county, township or school dis- 
trict in any state, or in bonds of its own issue." 55 It is re- 
quired also that, whenever the board of education shall issue 
bonds for whatever purpose, the issue shall first be offered for 
purchase to the authorities in charge of the sinking fund. 56 

The duty of providing for the sinking fund or other means for 
the payment of bonds when due is sometimes imposed upon the 
board of education, 57 but more commonly upon the taxing 
authorities of county or city. Sometimes the board of educa- 
tion is required to include in their annual estimates an amount 
sufficient to pay the interest and the principal when due ; 
but it is usually provided also that in case such an amount 
be not so included the taxing authorities shall include it. 
In California it is provided that an owner of a bond, having 
presented it for payment and payment having been refused, may 
file it with the State Controller. The board of equalization is 
then required to add to the state tax to be levied and collected 
in the district a rate sufficient to realize the amount required, 
the same to be collected and paid into the state treasury and 
credited to such district bond tax and paid out on warrants to 
the holder of such bond. 58 Every precaution seems to be taken 



63 School Laws of Indiana, 1907, pp. 224-225. 

54 Laws relating to the Common Schools of Kansas, p. 122. 

66 Ohio School Laws, 1906, Section 3970-2, p. 61. 

88 Ohio School Laws, 1906, Section 3970-4, p. 62. 

87 Ohio School Laws, 1906, Section 3970-4, p. 62. 

68 PoliticafCode, Part III, Title III, Chapter III, Article XXI, Sec. li 



Fiscal Affairs 85 

against possible loss or inconvenience to the holder of bonds of 
the city school district. 

Management of sinking funds. The duty of managing the 
sinking funds and of providing for their investment is usually 
imposed upon authorities other than those of the city school 
district. Where a sinking fund commission has been provided 
for the city, it may be charged with the duty of managing the 
sinking funds of the city school district. In Ohio, it is provided 
that the sinking funds of the city school district shall be man- 
aged and controlled by a board of commissioners of the sink- 
ing fund, to be composed of five electors appointed by the court 
of common pleas of the county. However, the board of com- 
missioners of the sinking fund of the city may be the board of 
commissioners of the sinking fund of the city school district. In 
either case, the commissioners are required to give such bond as 
the board of education may approve, and to serve without 
compensation. 59 In Kansas, the board of education for city 
school districts of the first class is charged with the duty of 
managing the sinking fund, and the manner in which it shall 
perform this duty is specifically determined. 60 

Sale of school property. The proceeds from the sale of school 
property sometimes constitute quite an important source of reve- 
nue for the city school district. Not infrequently, however, 
the title to school property is vested in the city. In Illinois, 
the real property of city school districts having a population of 
over one hundred thousand is held by the city in trust for the 
schools ; 61 in all other city school districts it is held by the town- 
ship in trust for the schools. 62 But, whether such property is 
vested in the city school district or in some other corporation, 
it is quite commonly provided that the proceeds from its sale 
shall not be diverted but be credited to the funds of the district. 
It is sometimes specifically provided that moneys derived from 
the sale of school property shall be invested in similar property. 
The board of education for any city school district of the third 



69 School Law, Chapter 6, Section 3970-1. 

60 Chapter 122, Laws 1876, Article 10, Section 27, et seq. 

Chapter 81, Laws 1879, Section 7, provides heavy penalty for neglect 
or refusal to levy a tax to provide for payment of bonds. 

61 Article VI, Section 25, School Law. 

62 Article VI, Section 13, School Law. 



86 The City School District 

class in Kentucky has power to sell and convey school property 
" for the purpose of reinvesting all the net proceeds of the same 
in the purchase of other lots and building thereon other build- 
ings." 63 With regard to the city school districts of the second 
class, it is provided that " All the property now used for public 
school purposes in the city, or which may, at any time, be owned 
by the board of education, and all the funds or means that may, 
at any time, come under the control of the same, are hereby 
forever dedicated to the purpose of the public schools of the city, 
and the title to all property, real and personal, and the property 
itself, in the city, known and used as public school property, are 
hereby vested in said corporation, and the same shall forever 
remain free from any debt or liability of the city, and free from 
any city or State taxation." 64 In the case of the city school 
district of Boston, it is provided that the proceeds of any sale 
of any school lands or buildings shall be held in the city treasury 
for school purposes. 65 The board of estimate and apportionment 
for the city of New York is required to appropriate to the 
special school fund all moneys realized by the sale of personal 
property under the charge of the board of education. 66 

Conditions. While it is quite uniformly provided that the pro- 
ceeds from the sale of school property accrue to the city school 
district, many restrictions are commonly imposed with regard to 
such sale. In no case may school property be sold except by 
the authority or upon the recommendation of the board of edu- 
cation. The board of education is not, however, commonly 
vested with full authority to make sale; and, where it is, certain 
formalities are usually prescribed. In Ohio, the board may sell 
school property, valued at more than three hundred dollars, 
only at a public auction after thirty days notice. 67 In the case 
of city school districts in Missouri, having a population of more 
than five thousand and less than one hundred thousand, the board 

63 School Law, Section 317. 

64 Section 1066 of Charter. 

Real property is sold by the Commissioners of the sinking fund upon 
the application of the Board of Education duly authorized and certified, 
and the proceeds are paid into the sinking fund of the city. Section 
220 of Charter. 

66 Chapter 400, Laws 1898, Section 5. 

66 School Law, Section 285. 

67 Ohio School Laws 1906, Section 3971. 



Fiscal Affairs 87 

of education may sell school property only when approved by 
a two-thirds vote of all the members. 68 In Utah 69 and Nebraska 70 
a two-thirds vote taken at a regular meeting and recorded is 
required. This is true also in the case of city school districts of 
the first class in Kansas, 71 and in the case of a few other indi- 
vidual districts. 

It is sometimes provided that the consent of the electors shall 
be first obtained. This is true in Montana 72 and in Washing- 
ton, 73 and in the case of city school districts of the fourth class 
in Kentucky. It is true also of a few city school districts in 
California and elsewhere. More frequently the consent of the 
city council is required, or the sale is made by the city council 
upon the recommendation of the board of education. In the 
case of the city school district of Stockton in California, the 
board of education may sell school property only when approved 
by four-fifths of the members and by an ordinance of the city 
council. 74 The board of education for the city school district 
of Binghamton, New York, may sell school property (per- 
sonal) when authorized by the city council; and the board 
of education and the city council by concurrent action in 
their separate capacities may sell and convey real estate. 79 
In the case of city school districts of the second class in New 
York, school property may be sold by the board of contract and 
supply upon the recommendation of the board of education ap- 
proved by the city council. 76 In Boston, the mayor, the school 
committee, and the school-house commissioners, acting jointly, 
are created a board with power to sell and convey land or build- 
ings owned by the city which at the time of such sale are or 
have been used for school purposes, and which the school com- 
mittee by a majority vote of all its members shall have voted it 
advisable to sell. 77 In Virginia the board of education files a 



88 Revised Statutes 1899, Section 9878. 

69 School Laws of 1907, p. 84, Section 19 14. 

70 School Laws of 1907, p. 79, Section 21. 

71 Laws relating to the common schools, 1907, p. 119, Section 306. 

72 School Laws of 1903, p. 66, Section 1801. 

73 Section 1, p. 284, Session Laws of 1907. 

74 Charter, Section 83. 

75 Chapter 751, Laws of 1907,; Section 401. 

76 Chapter 560, Laws of 1902. 

77 Chapter 259, Laws of 1906. 



88 The City School District 

petition with the court when it is desirable to sell school property. 
In Texas it is provided that the consent of the state board of 
education be first obtained, and that the resolution of such board 
as well as the resolution of the board of education for the dis- 
trict shall be recited in the bill of sale. 78 

Interest on unappropriated balances. That the daily balances 
in the treasury, or in some bank, awaiting appropriation might 
be made a source of income to the city school district appears 
not to be very generally recognized. The statutory provisions 
relative to unappropriated funds of such district pertain for the 
most part only to their safe keeping. That the custodians of 
fthese funds have in some instances derived profit from this source 
has not been unknown. Less than a dozen states have provided 
that the profit involved in the use of the unappropriated balances 
of the regular school fund shall accrue to the city school district, 
and the majority of these have done so only recently. 

Provisions for depositories. Ohio appears to have been the first 
state to recognize this source of revenue. In the year 1880 the 
legislature of the state of Ohio passed an act authorizing the 
board of education of any school district to provide for the 
deposit in a bank or banks of any or all funds coming into the 
hands of the treasurer of the board and for the payment of a 
minimum interest of two per centum for the full time that the 
funds are deposited. 79 In 1885 the state legislature of Kansas 
passed a somewhat similar act. 80 Similar provision was made 



78 Chapter 124, Laws of 1905, Section 146. 

79 Ohio School Laws, Section 3968, p. 57-58. 

This act provides that no bank receive a larger deposit than the amount 
of its paid-in capital stock and that in no event such deposit exceed three 
hundred thousand dollars ; that the bank or banks give a good and sufficient 
bond of some approved guaranty company in a sum at least equal to the 
amount deposited. It makes the treasurer and his bondsmen liable for any 
loss occasioned by deposits in excess of such bond, and relieves them of any 
liability for funds deposited in accordance with the provisions of the law. 
It provides further that such deposits be made in the bank or banks 
that shall offer at competitive bidding the highest rate of interest, but 
not less than two per centum, for the full time the funds or any part of 
them are on deposit. 

80 Session Laws of 1885, Chapter 178, Section 1. Banks pay interest 
on monthly average balance as may be agreed upon between the bank 
and the Board of Education. This law is applicable only to city school 
districts of the first class. 



Fiscal Affairs 89 

in the Charter of Duluth, Minnesota, in 1891 ; 81 and in the 
Charter of St. Louis, Missouri, in 1897. 82 In 1903 the state 
legislature of Missouri provided by enactment that boards of 
education for city, town, and village school districts " shall select 
depositories for the funds of such school district in the same 
manner as is provided by law for the selection of county de- 
positories." 83 The state legislatures of Louisiana and Wyoming 
enacted depository laws in 1907, which laws are mandatory and 
apply to all officers or bodies handling public moneys, whether 
state or local. The Wyoming law provides that " Every county 
treasurer, city treasurer, town treasurer and treasurer of a school 

district shall deposit, and at all times keep on deposit for 

safe keeping, in banks incorporated under the laws of the state 
and in national banks doing business in his county, when desig- 
nated as depositories by the proper governing board, the amount 
of moneys in his hands collected and held by him as such treas- 
urer." Any such bank desiring the privilege of becoming a de- 
pository is required to make application to the proper governing 
board on or before the first Monday in April of each year. Good 
and sufficient bond, approved by the proper governing board, 
conditioned for the faithful discharge of the duties involved, is 
required. Deposits are payable on demand, and interest on daily 
balances at a rate not less than two per centum per annum, 
and not more than four per centum per annum, as may be de- 
termined by the proper governing board. Settlements are made 
quarterly, in January, April, July and October, and interest is 
credited to the proper treasurer, to be credited by him to the 
account of the several funds from which it is derived. The 
treasurer is relieved from liability on his official bond for money 
on deposit in conformity with the provisions of the law. 84 The 

81 Special laws of 1891, Chapter 312, Section 12. 

82 Charter of St. Louis, Section 12. 

83 Laws of 1903 — Revised Statutes of 1899, Section 9879a. Deposi- 
tories are selected by the county court, upon sealed proposals, 
for two years; and a miminum interest of one and one-half per centum 
paid on daily balances. 

In Kentucky, the secretary for the city school districts of the 
first class receives all school moneys and is required to deposit them 
in some chartered banks selected by him and approved by the Board of 
Education. Interest paid on deposits must be accredited to the Board. 
School Laws, p. 142. 

84 Laws, 1907, Chapter 30. 



90 The City School District 

Louisiana Law provides that the proper authorities shall adver- 
tise, giving notice of the time and place of letting out of these 
deposits, the amount of security required, and inviting qualified 
banks to bid. The letting is for a period of two years, and 
must be made to the bank or banks, chartered under the laws 
of the state or of the United States, domiciled in the state, offer- 
ing the highest rate of interest, consistent with the safety of the 
funds, upon daily balances, and giving satisfactory security. 85 

The boards of education for city school districts in Texas, hav- 
ing a population of more than ten thousand, are required to 
appoint the person (or corporation) treasurer who offers satis- 
factory bond and the best bid of interest on average daily bal- 
ances for the privilege of acting as such treasurer. The boards 
of education for city school districts having less than ten thou- 
sand population may do the same in their discretion. 86 In 1908, 
the legislature of the state of Ohio provided that when a de- 
pository had been provided for the school moneys of any dis- 
trict the treasurer might be dispensed with. 87 

These provisions, while important when regarded, as here, 
merely as a source of revenue, are of much greater importance 
when regarded as a means of the safe keeping of the school 
funds. It is not probable that in many instances treasurers of 
school funds are allowed to risk large amounts in such vaults 
as are provided for them by the district. In practice the banks 
are probably the real depositories. Nevertheless, it seems ad- 
visable that this should be made a statutory requirement and 
that the revenue derived therefrom should accrue to the district. 

Other sources of revenue. The personal or poll tax is not 
commonly employed as a source of revenue for the city school 

86 Laws, 1907, Chapter 25, Amended 1908, Chapter 282. 

86 Laws of 1905, Chapter 124, Section 165 et seq. This act does not 
apply to cities under special charters where the city treasurer is made 
the treasurer of school funds. 

87 Laws of 1908, supplementing Section 4042 of the revised statutes. 
The Educational Commission of Iowa has proposed a school code in 

which it is provided that the county treasurer, who is also the treasurer 
for the school districts, shall deposit school funds in such banks within 
the county as shall file bonds approved by him and by the county board 
of education, such banks to pay the same rate of interest as is received 
by the state treasurer on state funds deposited in banks. The interest 
is to be credited to the proper district in the proper proportion. — Report 
of the Educational Commission of Iowa, 1908, p. 40. 



Fiscal Affairs 91 

district. Excise taxes, fines, etc. more commonly constitute a 
source of revenue for the county or the state. Escheats accrue 
to the city school district in a few instances. It is quite a com- 
mon practice to charge non-resident pupils who attend the 
schools of such district for tuition, and in some Instances specific 
provisions are made for this in the law. In a few instances 
provisions are made for a dog tax, for a corporation tax and 
an inheritance tax, which accrue in part to the city school dis- 
trict. A few city school districts are provided with special 
foundations from which revenue is derived. 

Provisions relative to temporary loans. Notwithstanding the 
various and apparently ample provisions for securing to the city 
school district a sufficient supply of funds with which to meet 
the demands made upon it, such district may find itself at times 
without a sufficient amount of money available to meet its cur- 
rent expenses. The circumstances under which such a condi- 
tion may arise are several. In the first place the appropriations 
for the current year may not be made for some time after the 
beginning of the fiscal year for which such appropriations are 
intended ; in the second place, the collection of taxes levied, from 
which the city school district derives its revenue, may be unduly 
delayed ; and again, emergencies may arise against which ade- 
quate provision is not made. Further, the estimates upon which 
the tax levies are made may be too low, or there may be an 
entire failure to collect the full amount levied. 

Various provisions have been made which are intended to meet 
such contingencies. These provisions may be of a nature to 
secure to the city school district always an adequate supply of 
funds with which to meet promptly all demands made upon it, 
or they may be of a nature merely to insure those who hold 
claims against such district against the loss which the absence of 
funds available in the treasury with which to pay such claims 
would entail. 

Boards of education are quite commonly authorized to borrow 
money in anticipation of current revenue. 88 The amount a board 

88 Kentucky School Laws, Chapter XXI, Section 290. 

New Jersey School Laws, 1905, Article VI, Section 55. 

New York, Chapter 130, Laws 1907, Hudson; Chapter 20, Laws 
1908, Yonkers; Chapter 149, Laws 1902, Utica; Chapter 304, Laws 
1898, Oswego. 

Michigan, Charter for cities of 4th class, Chapter 32, Section 16. 



92 The City School District 

may borrow in such a case is usually limited and must be paid 
out of the funds for the current or the succeeding year. Some- 
times it is provided that a board may incur liabilities in an amount 
not exceeding a certain specified proportion of the revenue an- 
ticipated. 89 It is quite frequently provided that warrants drawn 
upon the treasurer of the district when there is no money in 
the treasury with which to pay them shall draw a rate of in- 
terest from the date on which they are presented for payment 
until they are paid, or until notice has been given that money is 
available in the treasury with which to pay them when 
presented. 90 

But there are still instances where claimants are required to 
bear whatever loss is entailed by the absence of funds in the 
city school district with which to pay their claims when pre- 
sented. Generally, however, where this is the case those who 
have business relations with the district soon learn to protect 
themselves against loss of this kind, and in the end such loss 
falls upon those who are not thus able to protect themselves, 
such as teachers and other officers and employees. 

2. Safe-keeping of School Funds 

Treasurer. The usual provision for the safe keeping of the 
funds of the city school district is that they shall be entrusted 
with an official commonly known as treasurer. In a few in- 
stances such officer is known as chamberlain 91 or as custodian 
of school moneys. 92 Where a depository for school funds has 
been designated, the secretary of the board of education may be 
required to discharge such other functions as are usually imposed 

89 Massachusetts, Chapter 367, Laws 1900 — Lynn. 

90 Colorado, 3 mills (Rev.), 2254; or Annotated School Laws 1907, p. 167. 
Illinois Act approved April 24, 1899; School Laws of 1906, p. in. 
Minnesota, General Laws 1907, Chapter 445. 

Oregon, Code, Section 3389 and Section 3421; also Section 3416. 

Virginia, Code, Section 1471 — makes buying warrants below face value 
a misdemeanor. 

See also Kentucky School Laws, 1907, p. 155, Section 300; p. 161, 
Section 321; p. 167, Section 342. 

91 City chamberlain is the name given to the officer performing the 
functions of treasurer in several cities in New York, which officer is also 
treasurer of school funds. 

92 New Jersey, School Laws, Article XVIII. 



Fiscal Affairs 93 

upon the treasurer. 93 The functions of the treasurer are for 
the most part purely clerical; he has generally no discretionary 
powers. 

Duties. His duties as treasurer are prescribed, and as a rule 
have to do exclusively with such matters as pertain to the safe 
keeping of the funds intrusted to him. 94 He receives the moneys 
of the city school district and disburses them according to law. 
Other officers are responsible for the proper transfer of school 
funds to the treasurer, and the treasurer is responsible for their 
safe keeping and disbursement. A good and sufficient bond, 
conditioned for the faithful discharge of his official duties, is 
uniformly required. 95 This bond may be made payable to the 
city school district, to the president of the board of education, 98 
to the county, 97 or to the state; 98 but is usually made payable 
to the board of education. Sometimes the amount of such bond 
is specifically determined, 99 but more commonly it is provided 
that the amount shall be determined by the board of education, 
though usually under prescribed limitations. Such limitations 
are generally expressed in the form of a minimum, 100 though 
sometimes the maximum 101 amount is specified instead. It is uni- 

93 City school districts of the first class in Kentucky (Schools Laws of 
Kentucky, Section 266-268.), and all city school districts in Ohio, in 
the discretion of the Board of Education. (Act of 1908, supplementing 
Section 4042 of the revised statutes). 

84 It is frequently specified that the treasurer "shall perform such 
other duties as the Board may require." 

85 Where the county treasurer is treasurer of a city school district, no 
requirement of additional bond is noted; where the city treasurer is treas- 
urer for such district, additional bond approved by the Board of Educa- 
tion is sometimes required, though he may be made responsible on his 
bond as treasurer for the city. 

89 Texas, Acts of 29th Legislature, Chapter 124, Section 165; New 
Orleans, Laws of Louisiana relating to the public school, 1908, p. 113. 

87 Nebraska, School Laws of 1907, p. 77. 

88 Missouri, Revised Statutes, 1899, Section 9868. 

88 New Orleans, Laws of Louisiana relating to the Public Schools, 1908, 
p. 133. Treasurer required to give bond in the sum of $10,000.00. 

100 It is most commonly required that the bond be equal to or double 
the amount likely to come into the hands of the treasurer in one year. 
Sometimes whether it is the one or the other depends upon the character 
of the sureties. 

101 Wyoming, Revised Statutes, 1887, Section 3945. Treasurer re 
quired to give bond in a sum not exceeding one and one-quarter times 
the amount of all the school moneys handled by him in any one year. 



94 The City School District 

formly required that such bonds be signed by one or more sure- 
ties or surety companies to be approved by the board of educa- 
tion or other superior authority. 102 Sometimes it is specifically 
provided that a new bond or additional sureties may be required 
at any time. 103 In a few instances, the officer or officers whose 
duty it is to transfer school moneys to such treasurer are made 
responsible on their bonds for any loss occasioned by the trans- 
fer of any amount in excess of the value of his official bond. 104 
The method by which school moneys may be transferred into 
the hands of the treasurer is sometimes determined, and a com- 
plete record of such transactions in some office other than as 
well as that of the treasurer is provided for. 

Disbursement of funds. In the disbursement of school funds 
the treasurer has no discretion. He may disburse such funds 
only upon an order of the board of education. 105 It is com- 
monly provided that such order shall be signed by the president 
of the board and countersigned by the secretary. Sometimes 
warrants are drawn by the secretary and approved by the presi- 
dent of the board. Sometimes the superintendent of schools is 
required to countersign warrants drawn upon the treasurer of 
school funds. 106 In a number of instances, such warrants must 
be countersigned by the auditor or controller; 107 in the case of 
Chicago, the mayor as well as the controller is required to 
countersign such warrants. 108 

While the treasurer may refuse to pay a warrant, though 
drawn in accordance with law, which he knows to be for an 



102 Sureties to be approved by the county commissioners. 

No provision for bond of treasurer for city school districts of 2nd class 
in Kentucky. 

103 Ohio, Revised Statutes, Section 4043; Wyoming, Revised Statutes, 
1887, Section 3945. 

104 Ohio, Revised Statutes, Section 4048. 

105 In the case of Providence the city council performs all financial 
duties with regard to school improvements. 

106 Missouri, city school districts of the second class; Oswego, New York 
(Chapter 304, Laws of 1898). Los Angeles, California; city school dis- 
tricts of the first and fourth classes; California. 

107 Quite commonly so where the treasurer of the city school district is 
the treasurer of the city. 

108 School Law of Illinois, Article VI, Section 26. In a number of cities 
in Massachusetts the mayor issues the warrants, after audit bv the Board 
and city auditor. 



Fiscal Affairs 95 

illegal or dishonest purpose, the presumption is that all warrants 
drawn according to law are honest and legal, and in general 
he is required to pay them when presented. Every signature 
added to such warrants extends the responsibility without lessen- 
ing it as regards any one officer, and so far tends to protect 
the school fund against all unjust and illegal claims upon it. 

There are a few city school districts where the school moneys 
have no such protection. The board of education levies the tax 
and intrusts it for safe keeping to one of its members, who 
pays it out upon warrants drawn by the board. 

Reports. It is quite generally provided that the treasurer shall 
attend the meetings of the board when required to do so. His 
books are open to the inspection of members, and he may be called 
upon at any time to present to the board a detailed statement of his 
accounts. Regular annual reports are required, and sometimes 
regular quarterly or monthly reports also. At the expiration of 
his term of office, he is required to render a complete statement, 
accounting for all funds which have come into his hands. This 
statement must be approved by the board of education and some- 
times by some other superior authority, before he may receive his 
discharge. 109 

3. Expenditures 

Board of education initial control. The initial control in all 
matters pertaining to the expenditure of money from the funds 
of the city school district rests quite uniformly with the board 
of education. As a rule no other authority is vested with any 
power of initiative in any matter involving the expenditure of 
any part of such funds, and very commonly such board has 
absolute and exclusive power or control with respect to all the 
funds of the city school district under such limitations as the 
law prescribes. Not infrequently the responsibility of making 
provisions for such funds is imposed upon an authority other 
than the board of education, or some other authority is made to 
share such responsibility with the board. In matters of expendi- 
ture, however, the board of education is commonly in full con- 
trol ; though not a few more or less important exceptions may be 
found. 110 In a few instances it is provided that where the board 



109 Ohio School Laws, 1906, p. 159, Section 4044. 

110 In not a few instances a library board is provided for which exercises 



96 The City School District 

refuses or fails to discharge such functions another designated 
authority shall discharge them, exercising in every respect the 
authority otherwise vested in the board. 111 

Powers of the board of education enumerated. It will be 
remembered that the powers of the board of education are 
enumerated and that it may exercise only such powers as are 
given it. The powers which boards of education may exercise 
vary with different boards. As a rule, the larger and richer a 
city school district is the broader the powers of the board of 
education, though the more minutely enumerated. A board of 
education for a comparatively small district may have few powers 
beyond those necessary to the establishment and maintenance of 
a system of primary and grammar schools. But, in general, a 
board of education is authorized to establish and maintain high 
schools also. In many of the more important city school dis- 
tricts boards may provide instruction of a professional character 
for teachers. Schools for manual training are commonly pro- 
vided for. Trade and industrial schools are now provided for 
in many of the more important districts. Provisions are made 
in not a few instances for public lectures and playgrounds. In 
recent years vacation schools have been commonly provided for. 
Kindergartens are in some instances an object of special pro- 
visions. In New York there is a complete academic college, and 
also a normal college, supported by the city; but they are each 
under the control of a separate board and quite apart from the 
regular system of schools provided for under the board of educa- 
tion. In some instances also the trade and industrial schools 
and the playgrounds are under other control than that of the 
board of education for the city school district. 112 But, in gen- 



an independent control over the funds provided for library purposes. 
In some instances, however, the board of education acts as the library 
board, discharging all functions in connection with the libraries as such 
board rather than as a board of education. In not a few instances, 
executive officers are given initial control in certain minor expenditures, 
but more commonly they act only under the direction of the board in 
all matters involving the expenditure of money. 

111 Ohio, Revised Statutes, Section 3969: Commissions of the county 
' ' shall do and perform any and all said duties and acts, in as full a manner 
as the Board of Education is by this title authorized to do and perform 
the same," in case the board fails or refuses. 

112 This appears to be quite commonly true in Massachusetts. 



Fiscal Affairs 97 

eral, the board of education possesses very wide powers with 
reference to the number and kind of schools which it may estab- 
lish and maintain. 

Purposes for which expenditures may be made limited. The 
board of education is, however, quite generally restricted in the 
use which it may make of the powers it possesses with regard to 
these matters. While some of the limitations imposed in this 
connection are of little practical importance, others may leave 
to the board little or no room for the exercise of discretion in 
the matter of certain expenditures, reducing its functions in 
connection therewith to a mere formal routine. These limita- 
tions take various forms. For convenience they may be classi- 
fied according as they have to do with the purpose or purposes 
for which, the condition or conditions under which, or the man- 
ner in which a board may authorize any given expenditure. But 
since, in general, the board of education possesses authority to 
direct expenditures from school funds for a very wide range of 
purpose, limitations in this regard become really only limitations 
as to the distribution or apportionment of funds to various and 
different objects for which expenditures may be made. 

It has already been seen that the board of education is uni- 
formly required to take the initiative in the matter of providing 
funds for the city school district from local sources. This con- 
sists primarily in preparing an estimate of the amount of funds 
required for the current fiscal year. It has been noted that such 
estimate may be expressed in a certain per centum of the valua- 
tion of the real and personal property within the district or else 
fn some definite and specific sum. In the absence of further 
restrictions the board of education may direct the expenditure 
of any portion of the funds thus provided for any purpose for 
which it is authorized under the law to make expenditures. In 
some cases, however, instead of a general single fund, two or 
more distinct and separate funds are provided for; as many 
maximum rates as there are funds may be determined. Each 
of such funds is for a distinct and specific purpose, just as dis- 
tinct as if it were intended for an entirely independent and 
separate district. Where such provisions obtain, it is necessary 
for the board of education to prepare as many separate estimates 
as there are funds provided for. 



98 The City School District 

Where such separate funds are provided for, the board of 
education has power to authorize expenditures from any one of 
them only for the purpose or purposes for which the fund in each 
case has been created. The board may exercise some discretion 
in the matter of creating such fund, but, when the fund in any 
particular case has been established, the purpose for which it 
has been established must control with regard to its expenditures. 
In the case of city school districts of the first class in Indiana, 
six such separate funds are provided for and a maximum rate 
of taxation is determined for each. Within the maximum the 
board may determine a rate of taxation which when levied and 
collected shall constitute the fund desired. This may be done 
with regard to any one or all of the separate funds for which 
provision is made. When this has been done and the several 
separate funds have been made available for expenditure, the 
board of education may direct expenditures from the several 
funds only for the purpose or purposes for which the particular 
fund is in each case provided. The power of the board to 
exercise discretion in the matter of expenditure is decreased as 
the number of such funds is increased. This method of limiting 
the control of the board of education over the funds of the city 
school district is perhaps lacking in flexibility and may involve 
an unnecessary amount of legislation. It has, however, the ad- 
vantage of enabling the taxpayer to know directly the amount 
he is contributing to any given purpose. 

Where a single rate of taxation is established and the board is 
authorized to prepare an estimate expressed not in a rate but in 
a specific sum, the board may have power of wide discretion. 
But in such cases it is frequently required that the board set forth 
in its estimate not only the total amount needed for all the pur- 
poses for which it is authorized to expend money, but also the 
amount required for each of a number of purposes, or combina- 
tion of purposes. In effect, a number of separate funds are 
established. The board is then limited in the authority it may 
exercise over expenditures from such funds, in that it may au- 
thorize expenditures from any one of them only for the purpose 
or purposes for which it was provided. In such cases, however, 
it is usually provided that under specified conditions money may 
be transferred from one of these funds to another, thus some- 
what widening the discretionary power of the board. The num- 



Fiscal Affairs 99 

ber of such funds varies, ranging in general from two to six 
inclusive. Limitations of this kind are important and should be 
more commonly imposed. A definite number of such funds, 
probably not less than four nor more than six, should be deter- 
mined, and the transfer of money from one fund to another made 
inconvenient and difficult, though not impossible. In this way 
boards of education would be required to make their estimates 
somewhat in the nature of real budgets, and the whole plan of 
expenditure proposed for a given year would need to be thought 
out in advance. 

In some instances boards of education are required to itemize 
in great detail all proposed expenditures in their annual estimates 
and to submit them to some other authority having power to ap- 
prove or disapprove them, usually under certain limitations. 
After such estimates have been approved, each separate item 
constitutes in effect a fund which may be expended for the pur- 
pose specified and no other. In some instances, where estimates 
are not thus subject to approval or disapproval, the board of 
education is required to prepare a schedule of salaries for its 
teachers which may not be altered during the year for which 
it was provided. Where the board of education has power to 
determine the salary of the superintendent of schools and other 
officers of the city school district, it may be provided that the 
salary in each case shall be fixed before such officer enters upon 
his term of service and may not be reduced during such term. 
Sometimes the minimum salary which the board of education 
pays a teacher is determined by law, and in a few instances a 
complete schedule of salaries for teachers is provided. In not 
a few instances the salary of the superintendent of schools is 
definitely fixed and his tenure determined. This is true also of 
various other officers. In some instances only the maximum 
that may be paid is determined. 

Not infrequently the board of education is limited in its con- 
trol over funds derived from the state and county apportion- 
ments by special provisions which make such funds applicable 
only to certain specific purposes. In Minnesota these funds must 
be expended exclusively for the payment of teachers' salaries. 113 



113 Laws of Minnesota relating to Schools and Education, 1907, p. 67, 
Section 143. 



too The City School District 

This is true also, wholly or in part, in the case of Indiana, 114 
of South Dakota, 115 of Utah, 116 and apparently a few other 
states. In California such funds may be used only for the 
payment of salaries of teachers in the primary and grammar 
schools. 117 This appears to be true also in Virginia. 1 * 8 In 
Oregon at least eighty-five per cent of this fund must be 
expended for the payment of teachers' salaries and a penalty is 
provided in the case of failure to comply with such requirement. 119 
In New Jersey a certain amount, based upon the number of teach- 
ers and principals or superintendents employed, must be expended 
for salaries, and any balance may be used for " teachers' salaries 
and fuel bills, or, by and with the written consent of the county 
superintendent, for improvement of school houses and grounds, 
the purchase of school furniture, or for any other purpose con- 
nected with the schools " of the district. 120 In Montana " any 

surplus after providing for the expenses of not less 

than eight months school may, on a vote of the qualified elec- 
tors be used for the purposes of building and improve- 
ment." 121 

Conditions of expenditure prescribed. All these limitations 
have to do with the power of distribution of the funds of the 
city school district. The board of education has absolute power 
to direct expenditures for a certain specific purpose or purposes, 
but the amount which may be thus expended is limited. In 
some instances the exact amount which may be expended for 
a given purpose is determined by statute, in some instances only 
the maximum amount is thus determined, in others only the 
minimum amount, and in still others both the maximum and 
minimum are thus determined. But there are instances also 
where the power of the board of education to direct the expendi- 
ture of money for a given purpose is contingent rather than 
absolute. The power granted the board of education to direct 



1W School Law of Indiana, 1907, p. 171, Section 200. 

116 Political Code, Section 396. 

118 School Law of Utah, 1907, p. 43, Section 1867. 

117 School Law, 1903, p. 104, Section 1861. 

118 School Laws, 1907, p. 82, Section 115. 
118 School Laws 1907, p. 19, Section 27. 
""School Laws, 1905, p. 79, Section 183. 
121 School Laws, 1903, p. 95, Section 1943- 



Fiscal Affairs 101 

the expenditure of money for some specific purpose may be 
made contingent upon the consent of the electors first obtained, 
or the consent of the mayor or the council or some other desig- 
nated authority. The board of education is uniformly author- 
ized to employ teachers and to direct the expenditure of money 
for the payment of their salaries. But it is commonly required 
that the teachers for the payment of whose salaries the board 
may direct the expenditure of money shall possess certain quali- 
fications. Such board may or may not have the power to de- 
termine what these qualifications shall be, or to determine in 
any given case whether a teacher possesses the qualifications re- 
quired. Similar provisions may be made with regard to the 
officers and employees. The board of education is uniformly 
authorized to provide for primary and grammar schools ; but 
the subjects which shall be taught in these schools, the relative 
amount of time which shall be given to any particular subject, 
and various other details, may be prescribed by law. 

How expenditures may be authorized. The manner in which 
the board may authorize expenditures from school funds may 
be determined. It is quite commonly provided that all resolu- 
tions of the board involving the expenditure of money shall be 
viva voce and the yeas and nays taken and recorded. In cer- 
tain instances a majority vote of two-thirds rather than a simple 
majority is required. In a few instances it is provided that 
money may be expended only after it has been specifically appro- 
priated. This is a very important provision, and one which 
should be more uniformly made. Another very important and 
also very common provision is that all expenditures for certain 
purposes involving a sum exceeding a certain minimum shall be 
made in accordance with a contract. Such contract, when it 
involves a sum exceeding a fixed minimum, shall be let to the 
highest responsible bidder. It is commonly provided that a 
board of education may exercise authority vested in it only at 
a regular or special meeting, and in some instances only by a 
written resolution which must be recorded. 

4. Accounting 

Funds disbursed upon order of the board of education. It has 
been noted that as a rule all funds belonging to the city school 
district are paid into the hands of some person or corporation 



102 The City School District 

responsible on an official bond for their safe-keeping and proper 
disbursement. It has been noted further that this custodian of 
the funds of the city school district, whether a person or a cor- 
poration, is vested with no power to disburse these funds except 
in accordance with the provisions of the law. The law quite 
uniformly provides that such funds may be disbursed only upon 
warrants, orders, or drafts issued under certain specified con- 
ditions. These commonly involve an initiatory act on the part 
of the board of education in the nature of a resolution approv- 
ing each claim presented for the payment of which money from 
the funds of the city school district is to be expended, and auth- 
orizing the drawing of warrants, order, or draft. Such warrant, 
order, or draft must be signed by the president of the board of 
education and countersigned by the secretary or clerk. There 
are not a few unimportant variations from this procedure, but 
in general it may be regarded as quite the uniform practice. 122 

In these provisions, however, there is nothing which may be 
construed as involving anything approaching a complete system 
of accounting. The board of education authorizes the incurring 
of an obligation. When it approves the claim and authorizes 
the expenditure of money for the payment of such claim, it 
merely affirms that the obligation was incurred as authorized 
and approves the expenditure proposed to satisfy such obliga- 
tion as represented by the claim presented. Nor are the funda- 
mental principles of auditing here involved. It is sometimes 
specifically provided that the board of education shall " audit " 
claims before thus authorizing their payment. But auditing, 
strictly speaking, will permit the authority empowered to incur 
the expenditure of money to determine if the money is legally 
and properly expended. Auditing can really be performed by 
an authority not interested in incurring the obligation which 
the claim or expenditure to be audited represents. 

Accounting and auditing — distinction. The word " account- 
ing " and the word " auditing " are still very loosely used. In 
general, the former includes all that the latter stands for. Audit- 
ing is a phase of accounting. The simple allowing of an account 

122 The Annotated School Laws of Colorado, 1907, pp. 81-84. 
New York, Chapter 304, Laws of 1899, Oswego. 
New York, Chapter 577, Laws of 1875, Auburn,. 
Kentucky, School Laws, 1908, p. 142, Section 266-267. 



Fiscal Affairs 103 

is not necessarily involved in either, and is not so involved when 
the account is allowed by the authority incurring the obligation. 
Accounting involves, among other things, the establishment of 
a system of debits and credits which will show at all times the 
expenditures involved in each important undertaking with regard 
to which it is important to have such information. Auditing 
determines if the expenditures are legally made and are properly 
charged. 123 Accounting takes into consideration every detail of 
all important transactions involving the receipt or expenditure 
of money, and devises a system by which all important facts 
with regard to such transactions may be known at any time. 
Auditing accepts this system and undertakes to enforce its pro- 
visions by searching out and reporting all failures on the part 
of the responsible agents. 

Nature of provisions. It is not certain that in any instance 
the law contemplates providing for an official to perform the 
function of accounting in this more specific sense. In compara- 
tively few instances are provisions made for an official whose 
duty it is to audit the accounts of the city school district. More 
frequently the board of education is authorized to incur obliga- 
tions, to allow claims, and to direct expenditure of money for 
the satisfaction of such claims. In a few instances, it is provided 
that the board of education shall discharge these duties through 
its secretary or a standing committee composed of a certain num- 
ber of its members. 124 It is sometimes provided that an itemized 



123 Auditing may be for any one of many purposes. Auditing in con- 
nection with the accounts of the city school district is practically for the 
purpose of detecting and reporting errors. These errors may be of three 
kinds: errors of principle, errors of omission, and errors of fraud. By 
"errors of principle" is meant such as are apt to be made by those not 
proficient in the science of accounting. By ' 'errors of omission" is meant 
those items which have accidentally been omitted on either side of the 
account. By ' 'errors of fraud" is meant those entries intentionally made 
to defraud and to embezzle. Where the purpose of auditing is merely to 
detect the second class of errors, the board of education will probably 
not be found incompetent. But where the purpose is to detect the first 
class of errors, the board of education will hardly be found competent} 
and certainly it is not competent where the purpose is to detect the 
third class of errors. It is conceivable that the board of education may 
be as much interested in concealing such entries as any officer having 
to do with the funds of the city school district. 

124 Washington, Code of Public Instruction, Section 91. 



104 The City School District 

statement of all receipts and expenditures be published in a news- 
paper. 125 In one instance it is required that the name of each 
claimant, the nature of the claim, the amount claimed, and the 
amount allowed be published. 126 Where such provisions obtain, 
the general public becomes the real auditor of accounts. 

It has already been noted that in not a few instances special 
or separate funds are provided for specific purposes, and that 
money expended for such purposes may be charged only to the 
fund established or purposes for which such expenditures were 
made. Reports are quite generally required, and in a few in- 
stances the form in which they are to be rendered is pre- 
scribed. 127 Such provisions may in a measure take the place of 
one important feature of accounting. Where satisfactory pro- 
visions of this kind are practicable, a system of auditing which 
will make impossible illegal expenditures and improper charges 
should accomplish fairly satisfactory results. It is doubtful, 
however, if there is any satisfactory substitute for a complete 
system of accounts established and conducted under the direction 
of a competent accountant. 

Pre-auditing and after-auditing. There are two systems of 
auditing which are generally recognized : the one is known as 
pre-auditing, the other as after-auditing or, simply, auditing. The 
first involves auditing claims before they may be paid ; the second 
involves examining the whole account after it has been paid and 
determining if all the conditions of payment have been complied 
with, and the rejection of the account if they have not. The 
two systems are sometimes employed together. The pre-audit 
system is sufficient to guarantee that claims subject to such audit 
shall be paid only when all conditions involved are complied with ; 
but it appears that with this system alone it is quite possible 
for the custodian of funds so to manipulate his accounts as to 
enable himself to perpetrate frauds not easily detected. On the 
other hand, this system makes the responsibilities of such officer 
much lighter. This is the system of auditing most commonly 
provided for in connection with the city school district. 



126 Michigan, Charter, Cities of the fourth class, Revision of 1907, 
p. 121. 

128 New York, Chapter 304, Laws 1899, Oswego. 

127 New York, Chapter 452, Laws of 1908. 
New York, Chapter 370, Laws of 1895. 



Fiscal Affairs 105 

Provisions for pre-auditing. Where the system of pre-audits 
obtains, it is usually provided that the city auditor or controller 
shall audit all claims against the city school district. Sometimes 
warrants drawn upon the treasurer of such district must bear the 
signature of the mayor, and sometimes the signatures of both the 
auditor and the mayor. In the city school district of San Fran- 
cisco, and quite generally in California, the city auditor is re- 
quired to approve all warrants drawn upon the treasurer of the 
city school district before they may be paid. 128 In the city 
school districts of Lynn, Holyoke, and others in Massachusetts, 
all resolutions of the board of education involving the expendi- 
ture of money must be presented to the mayor for his ap- 
proval. 129 In the case of Chicago, both the mayor and the con- 
troller must countersign all warrants drawn againt the school 
fund before they may be paid by the treasurer. 130 Not infre- 
quently it is provided that any objection imposed by such audit- 
ing authority against the payment of any warrant may be over- 
ruled by the board of education. Thus, in the case of the city 
school district of Los Angeles, " Any demand returned to the 

board of education, with the objection of the auditor, shall 

again be considered by such board, and if such demand be again 
approved, as required in the first instance, the objections of the 
said auditor shall thereby be overruled." 131 The board of educa- 
tion for the city school district of Lynn may, by a two-thirds 
vote, overrule the action of the mayor vetoing any resolution 
involving the expenditure of money. In New Jersey, it is pro- 
vided that in case the auditor is in doubt he may return a war- 
rant to the board of education, and, if the board approves by 
a majority vote, the auditor shall countersign it and the treasurer 
shall honor the claim. 132 

Provisions for after-auditing. An after-audit system is pro- 
vided for in at least seven states, either for some or for all of the 
city school districts within their borders. In no two of these are 
the systems alike. In Texas all accounts must be sent to the 



128 San Francisco, Charter, p. 106, Chapter in, Section 10. 

Los Angeles, Charter, p. 80, Section 216. 
m Massachusetts, Chapter 367, Laws 1900. 

130 Illinois, School Law, 1906, p. 103, Section 26. 

131 Los Angeles, Charter, 1905, p. 79, Section 214. 

132 New Jersey, School Law, 1905, p. 21, Section 62. 



106 The City School District 

State Superintendent of Public Instruction, who examines them 
and then forwards a copy to the commissioner's court, which 
passes upon them as in case of other treasurer's reports. 133 In 
Washington the county superintendent is required to examine 
and check all the accounts and to report to the county commis- 
sioners " the nature and state of said accounts and any facts 
that may be required concerning said records. 134 

In Indiana the board of education for any school district hav- 
ing a population of fifty thousand or under is required to submit 
to the county commissioners annually, and as much oftener as 
may be required, a full report made out in accordance with a form 
prescribed by law. The board of commissioners is required to 
hold a special session for the purpose of receiving such report. 
The board of education must present with its report and " file 
a detailed account current of the receipts and payments for the 
year, and support the same by proper vouchers ; which report 
and account current shall each be duly verified by affidavit; and 
when the said county commissioners are satisfied that said re- 
port is full, accurate, and right in all respects, and that said ac- 
count is just and true, they shall allow and pass the same." 135 
In Ohio the treasurer for any school district is required to settle 
annually with the county auditor who audits all the vouchers and 
accounts. The county auditor is required, if he find every- 
thing correct, to issue a certificate which is prima facie a 
discharge of the treasurer from further accountability. 136 A pro- 
vision very similar to this is found in Missouri, applicable to all 
city school districts having a population under one hundred 
thousand ; only that in this instance the settlement is with the 
clerk of the county court. 137 

Where the city school district is provided for within the city 
corporation as any other department of the city government, its 
accounts are subject to the same system of audits as other ac- 
counts of the city. In the case of the city of New York it is 
provided that the board of education shall administer all moneys 



133 Texas School Laws, 1907, p. 18, Section 49-50. 

134 Washington, School-Laws, 1907, p. 41, Section 91. 

135 Indiana, School Laws, 1907, p. 118, Section 130; see also p. 124, pp. 
106 and 107. 

136 Ohio, School Laws, 1906, pp. 159—160, Sections, 4044—4047. 

137 Missouri, School Laws, 1907, p. 82, Section 9871. 



Fiscal Affairs 107 

appropriated or available for educational purposes in the city, 
subject to the general provisions of the charter relating to the 
audit and payment of salaries and other claims by the finance 
department. The board of education is authorized to appoint one 
or more auditors ; but the duties of such officers are not prescribed. 

Expert accountants. The following provision found in the 
charter of the board of education of the city of St. Louis 
appears to contemplate a complete system of accounting such 
as is probably not contemplated in any other instance. 138 " The 
Board shall appoint a competent person as auditor, who shall 
serve for a term of four years and give bond in the sum of ten 
thousand dollars. His salary shall not be reduced during the 
term of his office, and he may be removed for cause by a two- 
thirds vote of the entire Board. He shall be the general account- 
ant of the Board, and preserve in his office all accounts, vouchers 
and contracts pertaining to school affairs. It shall be his duty to 
examine and audit all accounts and demands against the Board, 
and to certify their correctness to the Secretary and Treasurer 
of the Board. He shall adopt a proper system of double-entry 
bookkeeping. He shall require settlement of accounts to be veri- 
fied by affidavit whenever he thinks proper, and shall keep the 
accounts of the school in a systematic and orderly manner. No 
claim or demand shall be audited unless it is authorized by law 
and the rules of the Board, and be in a proper and fully itemized 
form, and unless the amount required for the payment of the 
same shall have heretofore been appropriated by the Board." 

This provision involves several important features not com- 
monly found. It contemplates that specific appropriations shall 
be made by the board of education ; it contemplates a complete 
system of accounts in charge of an expert accountant with a 
tenure of office reasonably secure ; it vests in this accountant 
power to require that accounts be verified by affidavit. 

In the case of city school districts of the first class in Indiana, 
it is provided that at the close of each year ending June 30 
the mayor of the city shall appoint one or more expert account- 
ants, who shall examine the books, accounts, and vouchers of the 

138 This statement is not intended to apply to those city school districts 
which are subject to the same systems of accounting as the city, with no 
special provisions applicable exclusively to the former. These have not 
been carefully examined. 



108 The City School District 

director, the treasurer, and all other departments of expenditure 
of the board of education. All the officers and employees of the 
board of education are required to submit all books, papers, docu- 
ments, vouchers and accounts in their offices belonging or per- 
taining to such offices, and to assist the accountant or account- 
ants in their work. The accountants are required to make a 
report to the mayor and the board of education, and may make 
any recommendations they deem proper as to the business 
methods of the officers and employees whose accounts they have 
examined. There are provisions also with regard to the matter 
of appropriations to be made by the board of education and for 
a pre-audit system under the direction of the city controller. It 
does not appear, however, that any officer is vested with power 
to establish or to conduct a complete system of accounts, though 
the provisions for the auditing of accounts appear to be quite 
complete. 

Recent provisions in Pennsylvania. The legislature of the 
state of Pennsylvania has just enacted (April, 1909) a complete 
school code in which provisions are made for four classes of 
city school districts. Auditors of school accounts are provided 
for in the case of each class. In the case of city school districts 
of the first class, the board of education is required annually to 
elect the controller of the city as school controller. A system of 
pre-audit is provided for. While it is not specifically prescribed 
that the controller shall be responsible for a complete system of 
accounts, his various duties prescribed would appear to involve 
this. In the case of the city school districts of the second and 
third classes, provision is made for two school auditors to be 
appointed by the Court of Common Pleas of the county in which 
such districts are located. In all school districts of the fourth 
class, the school accounts are to be audited by the proper borough 
or township auditors. The duties of these auditors are prescribed, 
and they are given sufficient authority to enable them to make 
a thorough and complete audit. Their duties appear to be 
limited, however, to the matter of auditing. They are required 
to meet annually with the board of directors on the first Monday 
of July and carefully audit and adjust the financial accounts of 
the school district for the preceding school year. They are re- 
quired to make a careful statement of the finances, a summary 
of which must be published in a newspaper having general cir- 



Fiscal Affairs 109 

dilation in the district once a week for three successive weeks, 
beginning the first week after filing the same. 

Inadequacy of provisions. It would seem that the matter of 
accounting is of sufficient importance to merit the services of ex- 
perts vested with authority to institute and conduct a proper 
system of accounts for each city school district. It is doubtful 
if such experts should in any way be dependent upon the board 
of education for their appointment. Provisions for auditing 
school accounts, however complete, do not meet all the require- 
ments. The information to be derived from a system of auditing 
merely, however important, is still of a negative character. It 
would appear that the time has come when information of a 
constructive and somewhat more uniform character should be de- 
manded of all city school districts. It is suggested that here 
lies a field for further centralization which can prove only help- 
ful both to the city school districts and to the state. New York 
and Indiana have taken certain steps in the direction of state 
control over the accounts of various local units. It is not clear 
as to just what these provisions involve or if the city school dis- 
trict is to be affected by them. In general, it is probably true 
that in no other field of legislation affecting the city school 
district are the measures enacted less complete and less 
constructive. 



CHAPTER III 
SOME OBSERVATIONS AND CONCLUSIONS 

In practically all the states, whether the district, the town- 
ship, or the county obtains as the distinctive unit of school 
organization, there is to be found a greater or less number of 
school districts with an organization more or less independent of 
these and usually more, complex. 

These school districts are known by different names, but, inas- 
much as each one contains within its limits a city or other aggre- 
gation of people living within a comparatively small area, they 
may be appropriately called city school districts. 

The city school district. is purely a creature of the state, created 
by its legislative assembly for the more convenient administration 
of public education within the corporate limits of the city. The 
city as a city has nothing to do with public education. Public 
education is a function of the state. 

In the absence of constitutional provisions, the state may make 
such provisions for public education within the city as it thinks 
best; it may provide such agencies for its administration as it 
deems expedient ; it may vest authority for this purpose where it 
will. 

The state may make broad and generous provisions for public 
education, providing for all kinds of schools from kindergarten 
to university, including a great variety of special schools ; it may 
make the city authorities its agents for the administration of all 
kinds of public education within the limits of the city school 
district ; it may make city authorities its agents for the discharge 
of certain functions in connection with the city school district, 
and it may require township, county, or state officers to dis- 
charge certain other functions. Further, the state .may create 
special authorities exclusively for the administration of public 
education within the city school district and vest them with any 
or all of the powers necessary for this purpose. 

The state has made wide use of its powers in this direction. 
It has made provisions for a great variety of agents for the 
administration of public education within the city school district. 



Some Observations and Conclusions in 

It has both created new agencies exclusively for this purpose and 
required other agencies, created primarily for the administration 
of other than educational affairs, to discharge important func- 
tions in this connection. City, township, county, and state officers 
are required in a great variety of instances to discharge im- 
portant functions in connection with the administration of public 
education within the city school district. More commonly, how- 
ever, the more important functions are discharged by officers pro- 
vided by the state exclusively for this purpose. 

The state may exercise such control over the administration of 
public education within the city school district as it pleases, 
and in any way that it thinks best or deems most effective. It 
may grant the city school district wide powers and permit it to 
exercise such powers free from all further interference, or it may 
grant it only very limited powers and thus exercise a very de- 
tailed legislative control. The latter method is the more common 
one in the United States, though there are some more or less im- 
portant exceptions. 

Further, the state may grant to the authorities of the city 
school district very wide powers and then provide an efficient cen- 
tral administrative control under which such powers shall be exer- 
cised. This method obtains in Great Britain and in certain coun- 
tries of continental Europe. This may be regarded as the most 
efficient method, and it is probably impossible, generally speaking, 
to secure good and efficient administration of public education 
in the city school district in any other way. The central ad- 
ministrative control should be potential rather than actual, and 
hence expert administrators are required. 

Originally, the state provided for the city school district by 
special laws enacted by its legislative assembly. This led to 
many abuses. About the middle of the nineteenth century pro- 
visions began to be inserted in the state constitutions prohibiting 
the enactment of special laws, with the result that in a great 
majority of the states the city school districts are now being pro- 
vided for by general laws. The chief advantage of general legis- 
lation as opposed to special legislation is that the former tends 
to do away with minute and detailed legislative control over the 
city school district, and to give to it a larger degree of freedom 
in the administration of education within its corporate limits. 
This appears to be a step in the right direction, but it is only a 



112 The City School District 

step. Public education is a function of the state, and it may be 
seriously doubted if the state should relinquish any of its control 
over its administration. Exclusive legislative control is bad, but 
perhaps it is better than no control at all. Whenever the state 
relinquishes legislative control over the city school district it 
should provide an efficient administrative control to take its 
place. 

In the organization of the city school district, except in the 
case of a single city, the board of education occupies the most 
important position. Further, it would appear that the position 
of the board of education in the organization of the city school 
district is becoming of more rather than of less general 
importance. 

In the larger city school districts executive functions are quite 
commonly discharged by special executive officers, who possess 
in some instances large powers more or less independent of the 
board of education. More commonly, however, such officers act 
under the direction or with the approval of such board. 

There is a decided tendency towards reducing the number of 
members in the board of education. In some instances the board 
is left little power not of a legislative character. There appears 
to be a tendency to require those officers commonly regarded as 
city officers to discharge more and more of the non-professional 
functions in connection with the city school district. In the dis- 
charge of these functions such officers commonly act, however, 
under the direction or with the approval of the board of educa- 
tion. It may be said that, while the board of education is in 
not a few instances being gradually limited as to its executive 
powers, it does not appear that its functions as a legislative body 
are being in any way impaired. 

It is quite the common practice to provide for funds for the 
city school district under the more or less exclusive control of 
the board of education. In a large number of states the amount 
of funds which the board of education for the respective city 
school districts may raise by taxation is practically unlimited. 
Where this is not the case, with comparatively few exceptions, 
a minimum amount of funds is provided for under the exclusive 
control of such board. The number of instances where the amount 
of funds to be derived from local taxation for the support of 
public education within the city school district is determined by 



Some Observations and Conclusions 113 

other authorities than the board of education is comparatively 
small. 

The tendency appears to be to make the city school district 
more uniformly independent with regard to the matter of provid- 
ing funds for the support of public education within its limits. 
This is not so, at least in the same degree, with regard to funds 
for schoolhouse construction and other permanent improvements. 
It is quite a common practice to raise funds for such purposes 
by issuing bonds. While the funds derived from this source 
are normally placed under the more or less exclusive control of 
the board of education, functions pertaining to the issuing of 
the bonds and providing for their payment are commonly dis- 
charged by other authorities than the board of education. 

There is a tendency to recognize the fact that interest on daily 
balances of the unappropriated funds of the city school district 
may be made a source of revenue for such district. This fact 
deserves to be more generally recognized, for various and obvious 
reasons. 

In no instance do there appear to be wholly adequate pro- 
visions for a system of accounting. In comparatively few in- 
stances are the provisions made for auditing entirely adequate. 
Abundant provision is made for pre-auditing of the school ac- 
counts, but this is not true with regard to after-auditing. 

There is probably nothing pertaining to the city school district 
with regard to which the state can accomplish more of advantage 
both to such district and to the state than to devise and to place 
in operation a complete and uniform system of accounting ap- 
plicable to all city school districts within its limits. 



BIBLIOGRAPHY 

Naturally, the chief sources of material for this study have been 
the legislative enactments by the various state legislatures. These 
enactments consist of two kinds of laws, commonly known as 
general and special laws respectively. 

For the most part the special enactments are published only in 
the session laws of each legislature, and are not easily accessible. 
The only library in the city of New York which contains all these 
laws up to date is that of the Association of the Bar. The use 
of this library for a limited period was granted the author by a 
resolution of the Executive Committee of the Association, through 
the special kindness of Professor Frank J. Goodnow of Colum- 
bia University. The Lenox Library and the Library of Colum- 
bia University contain many of the earlier session laws, but in the 
case of those of the later years they are limited to only a very 
few states. Where the laws applicable to the city school district 
constitute a part of the organic act incorporating the city, com- 
monly known as the city charter, they are sometimes made acces- 
sible through the publication of such charter by the city. More 
frequently, however, such special charters contain few or no ref- 
erences to the schools. In some instances the laws applicable to 
the city school district are published in connection with the by- 
laws and the rules and regulations of the board of education. 
But in such cases they are usually very fragmentary. In Illinois 
they are published with the general school laws. It will be found 
more practicable, therefore, not to depend upon such sources, 
but to seek access to the session laws and depend entirely upon 
these in a study of this kind. This will not appeal to one who is 
acquainted with these laws as very encouraging advice. Never- 
theless, the author is quite certain that in the end it will be found 
that much time can be saved in this way. It is sometimes neces- 
sary to trace laws back for more than a half century, through 
innumerable amendments and revisions, before all the facts de- 
sired can be found. In the case of the city school district of 
Utica, New York, the organic act dates back to 1842, and no 
one knows how many are the amendments and revisions made 
since that date. The special charter of the city of Rochester, 
114 



Bibliography 115 

enacted in 1907, in which provision is made for the public schools, 
repeals by reference 337 special laws, all enacted during the period 
from 1834 to 1907. During this period, only in 1845, J 858, and 
1859 were there no acts passed by the state legislature applicable 
to this city. Unfortunately, too few cities appear to be able to 
secure so complete a revision of their laws. 

The general laws are usually compiled and published by the 
different states at varying intervals and are thus made reasonably 
accessible; though in many cases the editions available are too 
old to be of very great value. In a number of states the general 
laws applicable to the city school districts within their borders 
are published in connection with the regular school laws, though 
these commonly are not sufficiently complete to be of much value 
except where they may be supplemented by reference to the com- 
plete statutes. Hence also in the case of general laws time will 
be saved by depending primarily upon the session laws, except 
where late editions of the compiled statutes are available. 

In the bibliography which follows no mention is made of the 
state constitutions and laws, nor for the most part of the numerous 
reports and general magazine articles consulted. It is believed 
that the references made in foot-notes will enable the reader to 
reach practically all the sources from which material for this 
study has been drawn. For the most part the volumes making 
up this bibliography deal primarily with municipal government 
in general, administrative law and legislation, though many of 
them contain chapters on matters pertaining specifically to edu- 
cational affairs. 

1. Benthley, H. C, Corporation Finance and Accounting. (New York, 

1908.) 

2. Blair, Francis G., The Illinois Educational Commission, 1908. 

(Springfield, Illinois, 1908.) 

3. Bowman, Harold Martin, The Administration of Iowa: A Study 

in Centralization. (Dissertation, Columbia University, 1903-) 

4. Bramhall, Frederick D., Index of Legislation, 1907. (New York 

State Library, Albany.) 

5. Clow, Frederick Redmon, Suggestions for the Study of Municipal 

Finances. (In Quarterly Journal of Economics, vol. 10, 1895-6.) 

6. Clow, Frederick Redmon, A Comparative Study of the Administra- 

tion of City Finances in the United States with special Reference 
to the Budget. (In Publications of the American Economic Asso- 
ciation, 3d series, vol. II, No. 4.) 



Ii6 The City School District 

Cockcoft, James, The American and English Encyclopedia of Law, 

second edition, vol. XX. (Northport, 1902.) 
Cole, William Morse, Accounts their Construction and Interpretation. 

(Boston, 1908.) 
Conkling, Alfred R., City Government in the United States. (New 

York, 1895.) 
Cubberley, Ellwood P., School Funds and Their Apportionment. 

Teachers College Contributions to Education, No. 2, 1905 
Dealey, James Q-, General Tendencies in State Constitutions. (In 

American Political Science Review, vol. I.) 

12. Dicksee, L. R., Auditing. American Edition. (New York, 1905.) 

13. Dillon, John F. Commentaries on the Law of Municipal Corpora- 

tions. (4th Edition, Boston, 1890.) 

14. Draper, Andrew S., The Legal Status of the Public Schools. (In 

Report of Superintendent of Public Instruction, New York, 1890.) 

15. Draper, Andrew S., School Administration in Large Cities. (In 

Report of Superintendent of Public Instruction, New York, 1890.) 

16. Dutton and Snedden, The Administration of Public Education in 

the United States. (New York, 1908.) 

17. Eaton, Dorman B., The Government of Municipalities. (New York.) 

18. Elliott, Edward C, Legislation and Judicial Decisions Relating to 

Public Education, October 1, 1904, to October 1, 1906. (Bureau 
of Education, Bulletin No. 3, 1906, 2d Edition, Washington, 1907.) 

19. Elliott, Edward C, Legislation and Judicial Decisions Relating to 

Public Education, October 1, 1906, to October 1, 1908. (Bureau 
of Education, Bulletin No. 7, 1908, Washington, 1909.) 

20. Fairchild, E. T., Report of the Kansas Educational Commission, 

1908. (Topeka, 1908.) 

21. Fairlie, John Archibald, Municipal Administration. (New York, 

1901.) 

22. Fairlie, John Archibald, Local Government in Counties, Towns and 

Villages. (New York, 1906.) 

23. Fairlie, John Archibald, Essays on Municipal Administration. 

(New York, 1908.) 

24. Fairlie, John Archibald, The Centralization of Administration in 

New York State. (Dissertation, Columbia University, 1898.) 

25. Garland, James S., New England Town Law. (Boston, 1906.) 

26. Goodnow, Frank J., Municipal Home Rule : A Study in Administra- 

tion. (New York, 1895.) 

27. Goodnow, Frank J., Municipal Problems. (Columbia University 

Press, 1898.) 

28. Goodnow, Frank J., Comparative Administrative Law : An Analysis 

of the Administrative Systems, National and Local, of the United 
States, England, France and Germany. (New York, 1903.) 

29. Goodnow, Frank J., City Government in the United States. (New 

York, 1904.) 



Bibliography 117 

30. Goodnow, Frank J., The Principles of the Administrative Law of 

the United States. 

31. Goodnow, Frank J., Selected Cases on Government and Adminis- 

tration. (Chicago, 1906.) 

32. Haskins, Charles Waldo, Business Education and Accountancy. 

(New York, 1904.) 
23. Hatfield, Henry Rand, Modern Accounting, its Prnciples and some 
of its Problems. (New York, 1909.) 

34. Hatton, A. R., Digest of City Charters. (Chicago, 1906.) 

35. James, George F-, Report of the Educational Commission of the City 

of Chicago. (Chicago, 1898.) 

36. Janes, L. G., The Problem of City Government. (New York, 1892.) 

37. Keister, D. A., Corporation Accounting and Auditing. Eleventh 

Edition. (Cleveland, 1905.) 

38. Lester, Clarence B., Digest of Governors Messages, 1908. (New 

York State Library, Albany.) 

39. Moses, Bernard, The Government of the United States. (New York, 

1906.) 

40. Orth, Samuel P., Centralization in Administration in Ohio. (Dis- 

sertation, Columbia University, 1896.) 

41. Palmer, John, The Convention Manual for the Sixth New York 

State Constitutional Convention, 1894. (Albany, 1894.) 

42. Pixley, F. W., Auditors, their Duties and Responsibilities. I. Chap- 

ter XIII, Ninth Edition. (London, 1906.) 

43. Rawles, William A., Centralization Tendencies in the Administra- 

tion of Indiana. (Dissertation, Columbia University, iox>3-) 

44. Reinsch, Paul S., American Legislatures and Legislative Methods. 

(New York, 1907.) 

45. Riggs, John F., Report of the Educational Commission of Iowa, 

1908. (Des Moines, 1908.) 

46. Rollins, Frank, School Administration in Municipal Government. 

(In Columbia University Contributions to Philosophy, vol. II.) 

47. Rowe, L. S., Educational Finances, the Financial Relation of the De- 

partment of Education to the City Government. (In Annals of 
the American Academy of Political Science, vol. XV, March, 1900.) 

48. Schaeffer, Nathan C, Report of the Pennsylvania Educational Com- 

mission, 1908. (Harrisburg, 1908.) 

49. Shaw, Albert, Municipal Government in Great Britain. (New York, 

1895.) 

50. Shaw, Albert, Municipal Government in Continental Europe. (New 

York, 1897.) 

51. Skinner, R. W., Constitutional Limitations relative to Cities and their 

Affairs. (In Annals of the American Academy of Political and 
Social Science, vol. 27, No. 1, January, 1906.) 

52. Snedden and Allen, School Reports and School Efficiency. (New 

York, 1908.) 



n8 The City School District 

53. Sprague, C. E., The Philosophy of Accounts. (New York, 1908.) 

54. Steffexs, Lincoln, The Shame of the Cities. (New York. 1905.) 

55. Stimson, Frederic Jesup, American Constitutional Law — the Federal 

and State Constitutions. (Boston, 1908.) 

56. Wilcox, Delos F., The American City: A Problem in Democracy. 

(New York, 1904.) 

57. Wilcox, Delos F„ Municipal Government in Michigan and Ohio : A 

Study of Relations of the City and Commonwealth. (Dissertation, 
Columbia University-, 1S96.) 

58. Woodruff, Clinton Rodgers, Proceedings of Conferences for Good 

City Government, National Municipal League. 

59. Young, James T., The Administration of City Schools. (In Annals 

of the American Academy of Political and Social Science, vol. 
XV, March, 1900.) 

60. Zelblln, Charles. American Municipal Progress. (New York, 1902.) 

61. Zeublin, Charles, A Decade of Civic Development. (University of 

Chicago Press, 1905.) 



VITA 

HARRY ERWIN BARD, born near Crawfordsville, Indiana, 
August 22, 1867. 

Common schools, Montgomery county, Indiana; Central high 
school, Canton, Ohio; Wabash College Preparatory School, 
Crawfordsville, Indiana; Student, Wabash College. Crawfords- 
ville, Indiana, 1890-1894; Scholar, Union Theological Seminary. 
New York City, with courses in Columbia University, 189S- 
1901 ; Graduate student. Teachers College, Columbia University, 
second semester, 1907; Scholar, 1907-1908; Research Scholar, 
1908-1909. 

Diploma. Wabash College Preparatory School. 1890; Degree 
of Bachelor of Arts. Wabash College, 1894; Honorary Degree 
of Master of Arts. 1898: Diploma, Union Theological Seminary, 
1901 ; Degree of Master of Arts. Columbia University, 1907 ; 
Master's Diploma, Teachers College, 1907. 

Tutor, Latin. Wabash College. 1893-1894 ; Instructor, 1894- 
1895 ; Instructor: Greek and Latin, Adams Collegiate Institute, 
Adams, New York, 1895-1896; Principal, 1896-1898; Insular 
Government Sen-ice, Division Superintendent of Schools. Philip- 
pine Islands, July, 1901-December, 1906 : Appointed Director 
General of Primary Instruction, Peru. South America, March, 
1909. 



THE CITY SCHOOL DISTRICT 

STATUTORY PROVISIONS FOR ORGANIZA- 
TION AND FISCAL AFFAIRS 



BY 

HARRY ERWIN BARD 



Submitted in partial fulfilment of the requirements 
for the Degree of Doctor of Philosophy, in the 
Faculty of Philosophy, Columbia University 



PUBLISHED BY 

£rarh;Fr6 (Cnlkgr. (Columbia Hmurrettu; 

NEW YORK 
1909 



